Accrual Basis Research Of Government Accounting

There are two confirmation bases:cash basis and accrual basis; In the field of government accounting, cash basis has been applied. But since the1970s, in order to solve the financial crisis, motivated by "the New Public Management", the western developed countries began to introduce accrual basis in government accounting and have obtained good result in improving government management ability. With the development of economic globalization and the improvement of the levels of economical marketing, the cash basis government accounting has been unable to meet the needs of our government management. Chinese government accounting reform is extremely in urgency.The article is divided into four parts altogether. The first part is the introduction part. Based on theories of Public Accountability Theory and New Public Management Theory, it primarily defines concepts of government accounting and introduces the styles and traits of the governmental accounting basis. The second part analyzes the traits of cash basis and accrual basis and the necessity of accrual basis reform which can accelerate the transformation of government functions; deepen our public finance system reform; prevent the national financial risk; construct government performance; strengthen social supervision. The third part is to provide guidance to accounting recognition basis for the reform of our government, draw on the successful reform experiences of New Zealand and USA. The fourth part is about the ideas of the accrual government accounting in our country. On the basis of our country’s situation, the article deems that our accrual basis reform of government accounting should adopt a gradual approach.