The Study On The Chinese Government Accounting Basis Reform

At present, the development of accounting globalization has turn into a new tendency, this tendency also influences the government office accounting, through some reform to improve themselves. 1980, in order to walk out the financial predicament, avoid financial and banking risk, New Zealand, Canada, America,as well as other countries in OECD, carried out the basis of government accounting reform so on.So far, most of the countries in OECD have finished the basis reform of accounting. At the same time, some emerging industrialized and developing countries(such as the Philippines, South Korea) are also actively explore accrual basis government accounting reform. In addition, some international organizations are also actively advocated and accelerate to develop the foundation of government accounting reform of the international accounting standards and guidelines. Just under this setting, this article is based on the different between cash basis accounting and accrual basis accounting, plans to build a set of suitable for China’s national conditions, can complete the system of disclosure of our country government budget management situation, balance sheets and operating performance of our financial reporting system.This paper includes five parts: Chapter 1 is the first part, mainly expounds the selected topic background, research purpose, significance and literature review, research methods as well as framework, innovation and deficiency, the purpose is clear thinking; Chapter 2 is the second part, using the normative research method to relevant concepts and theories of the reform of government accounting basis is defined and comb; Chapter 3 is the third part, through comparing the strengths and weaknesses between cash basis accounting and accrual basis accounting, introduces the need of reforming our government accounting basis, and then expounds the practical experience of the reform of government accounting basis, puts forward the model of the government accounting basis reform; Chapter 4 and chapter 5 for the fourth part, mainly from two aspects of accounting elements and financial reporting system this paper discusses the use of the accrual basis accounting, and compiled A set of complete accrual government financial report, then selected accrual basis accounting reform of A bureau as case study. Though anal the process of this reform shows that financial report summed up the reform successful experience, the shortage and improvement approach; Chapter 6 is the conclusion section of this article, in the first four part discussed on the basis of the research, summarizes our country government accounting reform facing the difficulties and countermeasures.