The Research On The Government Accounting Reform Based On Accrual Basis

The early 1980 s, the outbreak of the financial crisis in Western countries, led to the "New Public Management", which will bring government finances public view. In the "New Public Management" guiding Western governments generally carried out reform of government accounting to accrual gradually replace cash basis. Through reform, the financial crisis eased, the government accounting reform to achieve substantive results. Today, the Government of accrual accounting and financial reporting has been all Organization for Economic Cooperation and Development(OECD) country used in all levels of government, indicating that States were accrual government accounting reform consensus.After the Third Plenary Session of the Chinese economy began to take off, as the largest developing country. In this regard, the Government of cash basis accounting system already struggling to cope under the various problems caused by rapid economic development. In economic restructuring and transformation of government functions in the background, the urgent need for government accounting reform. Thus, China began to gradually reform the government accrual basis of accounting. 2014, "a comprehensive system of government financial reporting system reform accrual" accounting reform enacted shows that our government has taken a substantial step forward. At present, China is in the early stage of reform of government accounting, completed the transformation of government functions and financial institutions as well as fiduciary responsibility to promote the smooth development of the reform of government accounting.The article is divided into five parts: The first part is the introduction. Introduces the research background and significance, research ideas and research methods, the main innovation of this paper. The second part is the literature review of domestic and foreign scholars’ studies were reviewed, elaborated Reform. The domestic part of the government in terms of accountability, transparency, performance and other demands on the government point of view Summary of accrual accounting reforms; foreign part pointed out the need for reform. The third part of the definition of the concept and theoretical basis of the analysis. Describes the generation of public accountability and categories, describes the legal basis of fiduciary duty exist. Description of the "new public management movement" practical significance, and the resulting "New Public Management" the basic concept and development. The basic meaning of government accounting, the role and significance of the main objectives of government accounting to be achieved. Government Accounting Confirmation Base clear role in the cash basis, accrual basis, modified cash basis, modified accrual horizontal comparison. The fourth part is our government accrual basis of accounting and the contents of the main tasks of reform and presented the initial results of the current and existing problems. This section first describes the "accrual of the Government’s program for reform of financial systems occur," the promulgation of context, "reform plan" clearly the government’s consolidated financial reporting system reform guiding ideology, overall objectives, basic principles, major tasks, the specific content, supporting measures, steps and organizational protection. Introduction The main task of China’s reform and content of accrual accounting reform government made initial results achieved and analyzes the current Government Accounting Confirmation Base problems on a cash basis in the new environment as demonstrated unsuitability. The fifth part is the revelation of Western countries accrual government accounting reform. This section describes the successful experience of Western countries to complete accrual reform. United States has adopted a progressive accrual reform; successful practices in the UK and properly handle the relationship between old and new systems; Australia Reform forget its own national conditions and the like. The sixth part is the specific recommendations of the Government accrual basis of accounting reform. At the legal level confirmed legality and legitimacy reform accrual clear legal basis; combined with China’s actual development of government accounting standards; the systematic gradual advance accrual reform; to do a series of preparatory work, such as strengthen personnel training.