Study of the Basic Frame of Our Government Accounting’s Reformation
|Keywords||Government Accounting Public Fiduciary Duty Fund Entity Accrual Basis Government Financial Report|
At the present time, our government accounting takes pattern of budget accounting. Budget accounting which is an organic part of the public finance budget administration is an important mean of carrying out the function of national finance and the national budget. The budget accounting is a professional accounting which is used to check, reflect and supervise government and administration institution’s income and expenses of financial capital. But recently, along with the development of the socialist market economy system, especially the deepen of administration reform and financial system reform, our budge accounting has some limitation which has already not made suitable to reform and opening-up. So it is exigent to fully reform our actual budget accounting. We must work up the scientific and canonical government accounting system with Chinese characteristics which can apply the development of the socialist market economy system and the need of public administration, and make government accounting provide better service for the government administrative supervision and public.According to the goal, the thesis which is on the basis of theories such as public finance, fiduciary duty and new public administration and takes the change of our government accounting’s environment as the starting point analyses financial system reform, administration reform, public institution reform and the influence of the internal and international environment on the reform of our government accounting. Further the thesis makes some advanced suggestions about the basic frame of our government accounting by studying the international advanced experience and integrating international practices with the China’s actual conditions. The basic frame includes the applied scope of government accounting, the goal of government accounting, the entity of government accounting, the basic of government accounting’s check, the element of government accounting, the quality of accounting information and the reports of government finance etc. Because of the thesis’ limitation, the thesis focuses on the accounting Entity, the check basic and financial report. At last, the relational measures about the reform of our government accounting are put forward.