Accrual Basis Research Of Government Accounting

The theory of"new public administration"has represented the new stage of study development on government management, it based on critique on traditional public science of administration theory. the reform of financial management system, the country executive functions' transformation, which the new public administration movement brings, request budget accounting to follow this reform, not only request to expand it's range of service, moreover request to deepen it's service function.There are two confirmation bases: cash basis and accrual basis. In the field of business accounting, accrual has been used for several hundred years, but in the field of government accounting, cash basis is used. On the surface, the accounting reform is not just a technical issue, but a perfect and transparent accounting is the bases of management of a good government and public sectors. In the world economic system, the government is a"enterprise", which takes market as foundation and produce as guide. If we take government as an enterprise, the introduction of the accrual basis will be the key of"account management", which is the core of government accountability. At the end of 1980s, New Zealand first introduced accrual basis into government accounting system to improve the efficiency of the public sector and performance of government accountability. The other countries use accrual basis and have obtained good result. Under this background and on basis of our country's situation, this article tries to do some research on accrual basis.We should draw lessons from international reform experiences and take the china-style road--the "stage-by-stage-going" way of the reformation from producing condition by the improvement of the existing system to kernel reformation in the change of measurement basis. The reform the classification setup of government revenue and outlay is the reform premise. Establishing the government financial accounting system is the reform basis. Finally we can progressively expand accrual basis reformation, up to constitute accrual government accounting, accrual government financial reporting.There are total five parts in the paper. The first part mainly introduces the situation of the research of the foreign countries and our own country. The second part introduces the present situation of government accounting in our country. The third part is the theory analysis. And the main content is about the necessity and possibility of applying the accrual basis in the government. The fourth part is to say how to build the government accounting system by learning from the enterprise accounting. The last part is to give some advices about how to carry out the reformation and the plan.