The Strategy Choices Of Government Accounting Reform In Our Country

Since the 1990 s, our government established a socialist market economic system to adapt public finance management system, and gradually promote a series of concrete reform measures including departmental budget, treasury single account system, government procurement and government revenue and expenditure. Government accounting information process and the results are reflected in the government’s economic reform activities in higher demand. However, look at the results of these years, did not achieve the desired objectives. With the deepening of the economic system reform and the deepening reform of the budget management system. International and domestic government accounting environment has undergone profound changes, the current budget accounting system gradually produced and revealed many problems and limitations, hindered the reform and development of the government management system. Therefore, the current budget accounting system needs to be further reform.In this paper, based on the theory of institutional change, build an analysis framework of government accounting reform change, analysis of the system environment, characteristics and deep logic of the U.S. government accounting reform, providing reference for our government accounting reform. At the same time, according to the Chinese characteristics of the institutional environment put forward some Suggestions to our government accounting reform. The whole thesis is divided into five parts. The first part includes the research background and research significance, research framework and research methods, as well as the innovation of this paper and the insufficiency. The second part(chapter 2, 3) summarizes relevant research results and introduces related theory, lays theoretical basis for the thesis. The third part(chapter 4) reviews the development of the U.S. government accounting, analyzes its government accounting reform of the system environment, to provide reference for the reform of government accounting in our country. The fourth part(chapter 5, 6) describes our government accounting development and the status quo, analyses current environment of government accounting system in our country. The fifth part(chapter 7), on the basis of the experience of the United States government accounting changes, according to China’s current institutional environment, chooses the path of our government accounting reform, and further puts forward the concrete policy suggestions of the reform of government accounting.