Research On Accrual Basis Application In Chinese Government Accounting Reform

Today,with the integration of the global economy,the economic and political contacts between countries all over the world are getting closer.Facing the ever-changing international situation and increasingly severe domestic financial problems,How to improve the government accounting system and improve the government financial report has become an important issue in the process of reform in various countries.Accrual basis has become an inexorable trend in the reform of government accounting in various countries and an important symbol to measure the maturity of government accounting in a country.General Secretary Xi Jinping emphasized in the report of the 19 th National Congress of the Party that we should speed up the construction of modern financial system and clarify the objectives,requirements and main tasks of deepening the reform of the fiscal and taxation system.In the face of the new era and new requirements,we must speed up the pace of government accounting reform,in the construction of accrual-based government accounting system,we must proceed from their own national conditions,to learn from and self-development coexistence,from easy to difficult,steadily carry out the reform in an all-round way.Thus,the accrual-based government accounting system with both Chinese characteristics and strong practical operation has been gradually established.Based on the theory of accrual basis in the reform of government accounting,this paper analyzes the present situation of government accounting in China by drawing lessons from the reform experience of western developed countries,conceives the construction of the government accrual basis accounting system in China,and makes full use of the practice of accrual basis accounting in an administrative unit.And then put forward rationalization proposals for the reform of the accrual basis of government accounting in China.