Government Accounting Model

At the end of the last century, China started a bold and resolute reform in government budget and financial management. However, current budget accounting system needs a great development to fulfill the reform, and many issues about the lagged reform in budget accounting system have been raised. As for the international point of view, several developed countries have carried out a series of successful reforms in government accounting to support the "New Public Management". And meanwhile, some international organizations agitate for globe-wide reforms in Government Accounting, so as to. improve fiscal transparency in all countries and provide more accurate fiscal information for a better operation of the market economic system. With this background, this paper makes research into Government Accounting Pattern in China, in order to find out an appropriate pattern, which not only fits for the situation of China and effectively supports the reforms in government budget and financial management, but also is highly close to the international standard pattern.There exist many limitations in China's current budget accounting system, and this paper contains two kinds of core issues which should be discussed before probing into the construction of China's government accounting pattern: First, what kind of government accounting information is required by China's government budget, financial management? Why does this kind of information can not be provided through the current budget accounting system? Second, compared to the government accounting pattern proposed by developed countries and international organizations, what are the weaknesses in China's current budget accounting system? Based on these questions, and considering the situation of China, the author puts forward a target government accounting pattern with expenditure as its core concept, and in which the framework of the government is reorganized by the concept of accounting entity.