Research On The Reformation Of Government Accounting

Fundamentally speaking, the huge demand for public accountability from a democratic society and market economy stimulates the rapid development of government accounting around the world. China's reform on budget accounting captures high attention from government departments and accounting academic circle. The 17th CPC National Congress and the 3rd Plenary Session of the Eleventh Central Committee definitely pointed out that financial functions should be positively exerted to promote government accounting reform. Since Chinese Socialist Marketing Economics is improved continuously and government functions are transformed, government's consciousness of preventing financial risks is strengthened and accounting information users enhance their demand, defects and deficiencies of current Chinese budget accounting system become salient. Current budget accounting system lacks uniform and normative government accounting standards and government accounting system, and its accounting process can't reflect demands of public finance, cannot comprehensively and truly reflect government capital movement and cannot provide integrated financial report mirroring government financial situation. Chinese government accounting reform is extremely in urgency.Based on theories of Public Accountability Theory, Principle-Agent Theory and New Public Management Theory, the dissertation primarily defines concepts of government accounting and budget accounting, and the relation of coexistence rather than substitution between government accounting and budget accounting, from which we anatomize in-depth current Chinese budget accounting system. Reform on current budget accounting system is pressed by transformation of government functions and public financial system, enhancement of accounting information users'demands and changes in international environment. Then the dissertation compares three typical government accounting reform models of US model, Germany-France model and British model, analyzes reasons of their differences and finds their common points and experience which can be referred to by Chinese government accounting reform. At last based on deep anatomy of the deficiencies of current Chinese budget accounting system, the dissertation refers to government accounting reform experience of western countries and combines Chinese special national conditions and puts forward designs of Chinese government accounting. Firstly, we should construct Chinese government accounting standard system, including adjustment of government accounting subject, optimizing of government accounting objective, enlargement of government accounting object range, reselection of government accounting process basis, consummation of government financial report system, etc. Secondly, Chinese government accounting system should be constructed based on government accounting standard system, resulting in two levels of accounting systems consisting of general government accounting system and unit government accounting system, and government accounting system serving for special applications. Finally, government financial accounting and government cost accounting should be introduced based on integrating current budget accounting system to construct the government accounting system taking government financial accounting as the trunk, and government budget accounting as the branch.