Study On Constructing Governmental Accounting System In China

In the world, with the development of New Public Management movement, strengthen the financial transparency are growing louder and louder. At present, Financial transparency by governments and relevant international organizations to the general concern. With improvement of democracy and legal system in China, the public has more strong consciousness to attend public affairs, and longs to know more about financial information and operation conditions of the government. Simultaneously, the government also needs complete financial information to understand the real financial conditions including revenue and expenditure so as to make fair macroeconomic decision. Only with transparent financial information can this goal be reached. Therefore, improving financial transparency has also become China's establishment of a fair and effective public finances of the important issues. However, the current situation, China has yet to establish a true sense of the government accounting system, the ongoing budget accounting system, there are many disadvantages and a wide gap between the status quo of fiscal transparency in China an d the basic requirements of transparency issued by IMF. Difficult to meet the people entrusted with the responsibility of evaluating the public information needs. Therefore, improving financial transparency, it is necessary to the current budget accounting system reform, and establish and improve the government's accounting system.In this paper, It is in this context, the Government introduced and evaluated the transparency of the international financial accounting standards, of our budget accounting and the gap between the requirements of international norms, which made it necessary to upgrade China's financial transparency-oriented, from the Government Accounting the scope of government accounting basis, the financial reporting and other aspects proceed to establish a government able to fully reflect the financial situation of transparent government accounting system. The novelty lies is turn research perspective to the fiscal transparency of international norms on China's impact on government accounting system, and on the basis of this analysis of budgeting accounting requirements of the gap between international norms, conducted in-depth discussions in the scope of government accounting,government accounting basis, the financial reporting and other key issues, to China's reform of government accounting has a reference .