Institutions Of The Introduction Of Accrual

The accounting recognition is based on the theoretical foundation of financial accounting. After centuries of development, financial accounting theory and practice is now primarily in cash basis and accrual basis of accounting recognition of two. For a long time, China's implementation of the budget institutions accounting as an important tool for budget management in order to cash basis for the foundation, basically to meet the needs of budget revenue and expenditure management, but with the changing economic environment, its shortcomings become increasingly prominent. In the 20th century,80s, Economic Cooperation and Development (the OECD) countries in the government budget preparation and government accounting to introduce accrual accounting system, in improving the management aspects of the Xiao Guo made obvious. This article is based on this background, drawing on international financial management reform in the accrual of the results, based on the conditions of our country, our institutions budget on accrual accounting need, feasibility demonstration. Proposes the application of accrual of the specific program design, and adopting a gradual approach, in the institutions of accounting and financial reporting framework of the reform carried out under the premise, first through a modified cash basis and modified accrual basis of transition then realized by the cash basis to accrual changes. And supporting measures to ensure the reform of the follow-up to synchronize, for the accrual of space and provide application development to a greater degree of comparability of information to meet the requirements for economic policy analysis to provide more valuable information resources.The article is structured as follows:Chapter I Introduction; second chapter is the reform of OECD member countries and institutions to introduce practical experience on the accrual basis of our political inspiration and reference; The third chapter is based on national conditions and institutions on the implementation of accrual of China system approach and the steps the idea; fourth chapter is the reform process may encounter obstacles and countermeasures were discussed; chapter concludes institutions need steadily accrual.