The Research On The Budget Accounting Reform On The Direct Income Gathering And Paying By Treasury

Budget accounting of our country is taken as the important tool of budget management, mainly for the allocation and application of budget fund. Since the reform, budget accounting system have been revised many times applicable of the need of reform of economy and finance.To establish the public finance applicable of the development of socialist market economy, budget management reform is been and direct income gathering and paying by treasury is established. The budget accounting environment is changing. It is inevitable for the revolution of budget accounting to enhance our government performance and establish modern government managerial system.This paper is based on the harmonization between the budget accounting reform and direct income gathering and paying by treasury, to carry on the theory research and comparison research. Based on the accountability and public management theory , to establish budget accounting applicable of the direct income gathering and paying by treasury ,we should perfect the direct income gathering and paying by treasury and draw lesson from international reform experiences and take the China-style road-the "stage-by-stage-going" way of the reformation. At first, according to the needs of economic development at present, we should take measure to improve the current budget accounting system; then, with the reform the classification setup of government financial accounting system in the future.The research on the budget accounting reform contributes to not only deepen the fiscal system reform, but also has great significance to the further development of our government.