Research On The Reform Of China Government Budget Accounting Basis

With the push of globalization of "New Public Management" movement from early the 1980's, the OECD countries began to reform their government accounting from cash-basis to accrual-basis. Now, this reformation has made some effects, and the model of reformation has influenced in some EU and developing countries. With the deepening reform of financial budget management, accrual-basis is becoming an important aim of government financial system. Therefore, how to carry out the reform of government budget accounting from the cash-basis to accrual-basis deserves much attention.So the essay does some research and investigation on the active government budget accounting of China to prove the necessity of reform through both theoretical and practical analysis, and also provide some conference to the next research. Then the essay analysis the experience of foreign countries, and we gets four methods to perform reformation. Based on previous studies, we carry out the principles and approaches of reformation in government accounting in China. We would like this work to contribute to the basic reformation of government budget accounting in China.The most creative part of the essay is carrying out the principles and approaches of reformation in government budget accounting in China based on analyzing the experience of foreign countries and investigation on the active governmental budget accounting, which is much concretely and definitely than the former literature.