Dissertation
Dissertation > Economic > Fiscal, monetary > Finance, the state's financial > Finance Theory > National authority accounting ( government accounting ),budget accounting

China’s Budget Accounting Reform Research under the Treasury Centralized Collection and Payment System

Author LuoYing
Tutor ZhuJiuXia
School Shenyang University
Course Accounting
Keywords The Centralized Treasury Receipt and Payment System The Reform of BudgetAccounting Government Accounting System Accrual Basis
CLC F810.6
Type Master's thesis
Year 2012
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In china budget accounting is one of the two accounting systems. It is shouldering thefinancial departments at all levels and the administrative institution accounting, reflect andsupervision of the burden of the state budget implementation. In recent years, with China’seconomic system reform, the establishment and the socialist market economy system to adaptthe public financial system is imperative.In order to improve the efficiency in the use of fiscalfunds the government vigorously promote the reform of public finance system, the centralizedtreasury receipt and payment system is one of the reform.With the gradual implementation ofthe centralized treasury payment system, so that the budget accounting environment hasundergone significant changes.The new reform situation put forward higher request in thegoal content, method and so on various aspects for the budget accounting, so the budgetaccounting system, accounting basis of budget accounting, budget accounting contentproduced major effect.In order to make the budget accounting is more accurate, fully reflectthe government fund condition, better accomplish the mission, we must carry on thecorresponding reform.Budget accounting is an important tool and management means for Implementation oftreasury collection and payment management, and it provide effective accounting informationand objective basis for decision making for financial system reform and treasury collectionand payment management. Both of them rely on each other.In this paper,we learn from theexperience of other countries reform and discussed our country how to carry on financialbudget accounting and administration, institution accounting reform in the centralizedtreasury receipt and payment system and the supporting reform measures. Make budgetaccounting not only play accounting, reflect and supervise the state budget implementationand the results, but also to reflect the performance of the fiduciary duties of the Government’sfinancial situation, and to provide a more realistic and complete accounting information forthe government’s macroeconomic management and market operation. Around the in-depthreform of the budget accounting, this paper uses comparative research method and qualitativeanalysis method. First of all, the concept of centralized treasury collection and paymentsystem and budget accounting to be defined, reveals the relationship of governmentaccounting and budget accounting; Second, the analysis of the defects of the current budget accounting under the centralized treasury receipt and payment system and the urgent need toresolve the issues; Finally, the proposed reform of the budget accounting for China’s nationalconditions

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