新时期我国政府会计基础革新基本方向

【Abstract】wWw.shuoshilunwen.com With the deepening development of reform and opening up,the whole environment of chinese market economy has changed dramatically,the government functions also he a shift,and a series of measures he been carried out,such as public finance reform, construction of government performance evaluation system and so on,which will surely require corresponding government accounting reform .The disadvantages affected by cash basis being used in China Governmental Accounting are more and more obvious,such as narrow responsibilities reflected,limited and bad relevant financial information and so on .The benefits will be acquired if accrual basis adopted by government accounting,which include increasing the transparency of government accounting, revealing the Government’s potential risks,reflecting the overall financial situation,providing more real,comprehensive and extensive information.Many countries hope to improve the transparency of financial information of government accounting to build a clean and efficient government,and he introduced accrual basis to the government accounting and made good reform achievements.Therefore,chinese accrual basis reform of recognition basis of government accounting is very urgent,which is the inevitable trend of government accounting in the future,and is also the basic direction of government accounting reform in China.Under this background, this paper studies the accrual basis reform of our government accounting,expects to he enlightenment to our government accounting reform .This paper first analyses the present situation and weaknesses of cash basis of our government accounting. Then the paper analyses from three aspects: the reform requirement of government accounting system to improve chinese socialist market economy system;the essentiality of the accrual basis reform; the significance of the advantages of accrual basis to chinese government accounting reform.The analysis shows that the accrual basis is a general direction of our government accounting reform.After that the article analyses the reform situation of accrual basis of government accounting in New Zealand, Britain and other representative countries, summarizes the experience from the reform practice which can be for reference to chinese accrual basis reform of government accounting.Finally according to our actual situation, the article analyses the feasibility from some aspects: the external reform environment, endogenous advantages and accumulated experience,deems that our accrual basis reform of government accounting should adopt a gradual approach,and puts forward the corresponding countermeasures to difficulties which may appears in the process of accrual basis reform of our government accounting.