Study On Government Accounting Reforms

With the development of market economy system reform and fiscal budget management system,such significant actions as establishment of the public finance,establishment of departmental budget,carrying on the state treasury centralized receipts and disbursements systemwill cause great changes in the government financial activities and budget management. These changes require the according reforms on our present budget accounting system—merging present financial master budget accounting and administrative unit accounting into Government Accounting.The paper holds the point that besides using some experiencesAbroad we should make use of government accounting theories and practices of government finance work to make better budget accounting reforms and establishment of government accounting. Therefore, three important points are emphasized: standardizing accountant criterion system, converting to accrual basis and improving government accounting reports. Therefore, starting from the present conditions of government, based on analyses on the present problems and the reform mentality, the article then has an in-depth analyses on the three important issues in the reforms which are constructing government accounting criterion system, using the accrual basis as the recognition basis and improving government reports.The paper has an in-depth study on government accounting criteria, accrual basis and government financial report to setup our government accounting system based on the main problems in our present budget accounting system by use of some fundamental theories such as accounting, finance and public management, by use of international experiences.