Our Government Cost Accounting Studies

As the rise of New Public Management, western countries began to focus on the efficiency and effectiveness of government activities. They valued results-oriented and performance assessment. The government accounting system has to be reformed to adapt to the new times. For the government’s public accountability and the development of management science, government accounting reform is inevitable. With the progress of the Western governments accounting system reform, the people were pleased to see some encouraging research and practical results. China’s current government accounting system is budget accounting, this paper discusses the necessity of the implementation of government cost accounting, and how to implement government cost accounting in our country.This article inclouds six parts, the following is the main content of the six parts:The first part is "Introduction", it introduces the background and significance of this research, the research results in china and abroad, government cost accounting theory, research methods of this article.The second part is "the definition of the government cost accounting". This chapter describes the concept of government, cost of government, government cost accounting, and the relationship between government cost accounting and government financial accounting, government cost accounting and government budget accounting.The third part is "How to count government cost". This chapter determines the basis of government cost accounting in china, analizes the composition of the cost of our government, tries to explore the cost allocation procedures of government spending, and analizes possible problems and solutions.The fourth part is "How to build government cost accounting system". These chapters discusses the objectives and requirements of government cost accounting, analizes the specific content and structure about the two modules of building China’s government cost accounting information system,which is information modules and function modules, and explores how to effectively integrate two modules.The fifth part is "government cost accounting reports". This chapter researches government cost accounting reports’role, objectives and users, explores what government cost accounting reports should contain in order to achieve the expected objectives and needs of the users, and designes the corresponding reports. The sixth part is "conclusions and recommendations". This chapter summarizes the conclusion and lack of the study, looks the future of government cost accounting research.