Study On Reform Of Budget Units Accounting System

With the development of market economic system and the establishment of public financial system, the external environment of the budget units has undergone tremendous changes. In addition, the"new public management"movement of western countries and the government accounting reform has brought greater impact to accounting basis,accounting methods of Chinese budget units. China's budget accounting was unable to provide full and complete accounting information of government, unable to reflect the financial situation of government. This is not favorable to the changes of government functions and supervisions from public. So it's urgent to launch a comprehensive reform. This thesis utilizes elementary theories and knowledge of the budget units accounting, profits from the main research achievements of domestic and foreign budget accounting reform, unifies the questionnaire survey of partial budget units accounting of Shandong Province, has a thorough analysis to the present carry-out situation of the budget units accounting system and the implementation questions, furthermore, proposed the direction of our country budget accounting reform and the preliminary idea.This thesis can be divided into five sections, the primary summary as follows:The first section is the introduction. In this section, we mainly introduced the international and domestic environmental changes of budget accounting, the technical route and research methods of the thesis, the research present situation of government accounting home and abroad, the innovations and following research questions, and so on.The second section concerns the basic theory of this thesis. In this section, we compared the scope of"the budget units"in different historical period, clearly defined the scope of"the budget units"in present stage. Moreover, we introduce the correlate theories such as principal-agent theory, public fiduciary duty theory and budget theory and methods. This can settle theoretical foundation for further research.The third section mainly introduce the fiscal reforms and the influence which the reforms bring. If we will reform the budget units accounting and make it more perfect, we must consider the new content which comes from the changes of the external environment. Now our country is devoting to the establishment of public finance system, and the government has implemented a series of reform measure for this reason. Without doubt, these reforms will bring enormous influence to the budget units accounting. In this part, we select"the Departmental Budget System"reform,"the Government Procurement System"reform and"the National Treasury Centralized Revenue and Expenditure System"reform. We have a thorough analysis to these three key reform measures. We reviewed the implementation situation of the three reforms in our country, the respective content and the construction significance to the public finance system, and so on, then we emphatically analyzed the impacts which the implementation of the three reforms brings to the executive routine and the calculation methods of the budget units accounting.The fourth section take Shandong Province as the example, analyze the reform condition of budget units accounting. We designed and have provided the questionnaire in order to learn about the implementation situation of the budget units accounting, the quality condition of the financial report accounting information, the implementation condition and effect of related public financial institutional reform in budget units and so on. Through the feedback results from questionnaire, further verified the questions which the present budget unit exists. There maybe exist two reasons: on the one hand, the budget units cannot execute the present budget accounting system powerfully and accurately; on the other hand, the reform of present budget accounting system lags the accounting practice development seriously.The fifth section is the research conclusion and suggestion. Above the union of the former sections, in this section, we propose the preliminary idea to the future budget accounting reform, which is to establish the Government and Non-profit organization accountant system. And government accounting system mainly constitutes by the"budget unit accounting"which is the object of this study and the financial overall budget accounting. Moreover, we also propose the concrete tentative plans which transforms from present budget unit accounting to government accounting, carry on the detailed elaboration of the issues in the switching process such as the transformations in accounting goal, accounting system, accounting basis and the financial reports, etc.