Reform Of The System Of Government Accrual Accounting

At present, the wave advocating governments reforming government budget,accounting and financial reporting is sweeping across the whole world with the rise ofnew public management movement. Countries such as New Zealand, the United States,Australia and the United Kingdom has carried on government accounting reform in theterm of introducing the accrual basis into government accounting.Establishing acomplete set of accrual basis government accounting system, and fully reflecting thegovernment’s assets, liabilities, incomes, expenses, costs and cash flow of informationhave become important methods and prevailing practice, which strengthen governmentpublic management and improve fiscal transparency. Complying with the foreigngovernment accounting accrual basis reform upsurge, together with the existing budgetaccounting system becoming more and more inadaptable to the change of governmentfunction and the need of macro management, introducing accounting accrual basis intogovernment accounting system is a imperative trend to undertake governmentaccounting transaction and business. Therefore, based on introducing the accrual basiswith the mode of combination of government budget accounting and financialaccounting, this article intends to explore a set of suitable accounting system, whichadjusts to the situation at the present stage in China and comprehensively reflect thestatus of budget management and financial management with the combination of cashaccounting and accrual accounting.Research ideas of this paper as follows: the first chapter mainly introduces theproblems and the research significance,at the same time reviews and summarizes theresearch status home and abroad; The second chapter combs and summarizes thepresent situation of the budget accounting system in the basis of cash accountingmethod, revealing the shortcomings of its existence, giving a clear thought of theintroduction of accrual basis accounting;The third chapter discusses the theory ofaccounting on accrual basis reform of government, clear the theoretical basis of accrualbasis reform, foreshadowing for the reform; Chapter four analyzes the reform pattern ofgovernment accounting by comparing the models of combination of accrual basis andcash basis;Chapter5puts forward a whole set of accounting technology path on themodel of combination of budget accounting and financial accounting which contains thesets of government accounting elements, accounting subjects and accountingstatements,and then,illustrate it by examples; in view of reforming the accrual basis smoothly,Chapter6comes up with the constructive countermeasures on the analysis ofdomestic government accounting reform under the condition of environmental quality;Finally, Chapter7gives the summary of this article research conclusion and prospect forthe future.The innovation of this paper lies in giving a set of accounting methods about howgovernment budget accounting and financial accounting business account. Based on thestudy of how to implement technology path, the article also discusses the accrual basisreform reality environment, and then puts forward the reform measures, providing morecomprehensive policy supports for the government reform inside and outside theaccounting system.