Sino-American Comparative Study On Government And Nonprofit Organization Accounting Standards System

Recently, along with a series of deepening reform about government finance administration, government budget administration as well as governmental unit & institution administration system. Furthermore, with China's entry into WTO, the working environment of our existing budget accounting has made a big change. Therefore, the existing budget accounting regulation needs to be improved gradually.In this background, this paper studies American government and nonprofit organization accounting regulation system comparing with that of ours, and analyses the difference between them .Based on its effective experience, the author proposes preliminary perspectives in improving our Budget Accounting Standards System.This paper includes 6 chapters, divides into 4 parts.Part 1,namely, chapter 1. The paper compares the confines of government and nonprofit organization and its accounting conception between China and America, which explains their differences and relations.Part 2,namely, chapter 2, summarizes the two countries' current conditions of accounting standard systems from their development and system structure, Furthermore, it analyzes the similarities and differences.Part 3 including chapter 3, 4 and 5 consists the main body of content comparison of two countries' governments and nonprofit organizations accounting standards systems. Based on the effectiveness of America experience, this paper proposes that it should restructure the accounting principles embodying the information quality, improve our government accounting recognition base and financial report system of budget accounting.Part 4, namely, chapter 6, based on the former conclusion, put forth the suggestion to our budget accounting standard system.