The Research on Government Accounting Entity in the Process of Government Accounting Reform
|Keywords||the reform of government accounting government accounting system accounting entity Fund accounting entity|
Spanning the globe, the public’s right-consciousness strengthened by the socialand economic development. The voice on governmental information’s disclosure ishigh, and it also promoted the development of global government accounting reform.According to the principle of theory-ahead, we should solve the definition of theaccounting entity before the government accounting reform. However, the result isthat the theory on accounting entity is far behind the practical needs. With the trend ofgovernment accounting-system’s reform, the analysis on the set of Chinesegovernmental accounting entity is not only meets the government accounting reformneeds, also critical to our country’s economic and social sustainable development.Firstly, The paper analyzes with the question of government accounting entity,which is exposed in a series of measures on financial reform, including departmentbudget、the classification of government revenue and expenditure、the Treasurycentralized paying、income and expense two line、government procurement and so on.We realize the lag of government accounting entity, especially the fuzzy definition.At the same time, new accounting basis also calls for the implementation of thegovernment accounting entity. Secondly, it analyzes the reason, and realizes its rootsin the government accounting target’s changes and the government accounting systemdefects. Therefore, this paper attempts to define the government accounting entity tofree of the government’s public accountability. According to the theory of processaccounted compliance and on the theory of result entrusted requires, we develop thebudget management objectives and financial management goal, also discuss with thegovernment accounting system reform. We set up the mode of double track (budgetaccounting system and financial accounting system), analyzes the differences offunction and the contacts of business. In particular, we analyzes the applicability offund entity, we set forth the specific set of our government accounting entity in twobig systems, in order to provide the beneficial reference for the government reform.