Study On The Related Problems Of Budget Accounting In China

The comprehensive implementation of the Financial Overall Budget Accounting System, Government Unit Accounting System, Non-profit Unit Accounting Standards (Implementation), Non-profit Unit Accounting System symbolizes that the budget accounting in China has been set free from the pattern under the planned economic system and has stepped onto the way of establishing the budget accounting pattern with Chinese characteristics and scientific regulation, meeting the need of the market economy. But in recent years, with the speeding reform of the financial management system, the establishment of the budget management pattern designed according to the public financial theory has begun, and the management system in budget preparation and implementation has been changing fundamentally, and the movement environment of the budget accounting object has also been changing. Therefore, the budget accounting is facing further reform. Based on this, the related issues on the future reform of the budget accounting is to be discussed in this article.The introduction in the first chapter of this article mainly introduces the basic theory of the budget accounting and the background, purpose and significance of this research. The developing process of the budget accounting in China is reviewed in the second chapter, in order to get a clear view of the development of the budget accounting in our country, so that some clues of the research on the present situation of the budget accounting in our country and the ideas of the future reform can be drawn. In the third chapter, the present situation of the existence of the budget accounting in China is analyzed from different aspects, in order to illustrate the urgency and inevitable trends of the reform. Chapter 4 is about the comparison of the budget accounting between China and other countries. The comparison is made on the definitions, the goals, the systems and the accounting basis of the budget accounting. The similarities and differences are found out to provide some references for the budget accounting reform in our country. In Chapter 5, from the previous analysis and on my own opinion, the ideas of the budget accounting reform are put forward according to the present situation of the budget accounting in China. This part is the key point of the whole article, which discusses the reform ideas from seven aspects. The finalpart is conclusion, giving an outlook of the future development of the budget accounting. The author believes that the key point of the budget accounting reform lies in the establishment of a reasonable government accounting system. Then the government accounting can represent the accounting information on the resources controlled by the government faithfully, completely and comprehensively, satisfy the need of transforming government functions and reforming budget management, and be advantageous to evaluating the government performance.