Research On Government Accounting Reform

Under the influence of economic globalization, management and accounting in the gradual convergence of accounting internationalization, and further,between government accounting functions and efficiency to achieve a better balance, with the reform of the social and economic development to varying degrees, most countries in the world now the introduction of accrual basis, and actively explore according to their own national conditions. The accrual basis of government public management to meet the demand,compared with the traditional basis, comparative advantage.Government accounting to provide detailed data for budget management, at the same time it is also the important content of accounting, accounting confirmation base plays a decisive role in the accounting system, the accounting system is the cornerstone of. In the accounting reform, the introduction of accrual basis will produce a series of changes, which is the core content of China’s government accounting reform, the change is reflected not only in technology, but also lead to government accounting function produced fundamental change, because of the involvement of the content is too complex, not overnight can be achieved, which must be step by step. Accrual accounting can provide more comprehensive and detailed accounting information, to improve the transparency of government financial revenue and expenditure, enhance the functions of the body, to keep the government running efficiency for ruling ability has a positive effect, therefore, in-depth study of this knowledge is more important. In this paper, on the basis of professional knowledge, to the domestic and foreign accounting system are summarized, on’ China’s Government Accounting on the accrual basis reform issues, a serious discussion.