基于公共财政改革的政府会计-会计学专业论文.docxVIP

II II Abstract At present,our government accounting adoptes a budget accounting model, which is an integral part of the financial budgeting management system,and is an important means of achieving the states financial functions and implementing the national budget. Budget accounting is a professional accounting, which can check、reflect and monitor the financial activities in the government and administrative institutions. With the development of socialist market economy, especially with the continual deepen financial reform, the existing budget accounting exposes many problems, some problems have obviously not meet the current needs of reform and opening up. There is an urgent requirement to carry out a comprehensive reform of budget accounting , then gradually build a new government accounting system with Chinese characteristics and scientific norms to adapt to the socialist market economic development and the public finance reform. This article is based on the theory of public finance, fiduciary duties and fund accounting , analyses the current accounting status and the problems deeply , introduces a series of reform in public finance briefly , analyses their important influnces on our current government accounting , and then proposes some suggestion to build a new government accounting from four aspects : in the aspect of the goal of government accounting, we should definite the overall goals of government which is to reflect the public fiduciary duties, considered the needs of information users,we could formulate specific goals to realize the overall objectives; in the aspect of government accounting entity, this article rebuilds the frame structure of government accounting, introduces the fund accounting entity which based on the experience of Western countries,then sets up three types of funds combined with the reform of government revenue and expenditure classification in 2007; in the aspect of government accounting basis, the article puts forward that the ba