on chinas government accounting accrual reform（中国政府会计权责发生制改革）.docVIP

On China’s government accounting accrual Reform [Abstract] new public management movement, the government of traditional cash basis of accounting under severe impact, became the governments, including China’s accounting reform in developing countries an important topic of the article from the basis of our current government accounting status analyzes the implementation of government accounting accrual need, feasibility and hospitals, university accounting system reform draft of the impact of government accounting, our government made the reform of accrual accounting recommendations. [Keywords] government accounting; budget accounting, accrual; cash basis 1980s, new public management movement, managed to promote service-oriented country to change state, emphasizing the responsibility of government performance and its government, many countries, including China began to focus on government assets, liabilities, condition of the measurement and management, resulting in led to a field of government accounting accrual accounting reform wave. First, the basis of the status quo of China’s government accounting Government accounting should have been fully reflect the government’s economic resources, obligations and duties of the current activities of the whole picture of the system, China’s government accounting in general continued in the current budget accounting system for the system of rules implemented since 1998 lt;lt;general budget accounting system gt;gt;,lt;lt; administrative accounting systemgt;gt; and lt;lt;institution accounting systemgt;gt; to cash basis accounting as the main basis of the lack of government reflects the overall economic situation, so many people believe that “China does not exist true sense of the Government Accounting “(Liu Yuting, 1996, but even so, the predecessor of the Chinese government accounting is accounting that determine the budget should be no doubt. Basis of accounting as defined under the IFAC, divided into