Research On Governmental Accounting Reformation,Using New Public Administration Theory

With the acceleration of reformation of economic and political system, especially the movement of New Public Administration and the Bureaucratic System happening in Western Countries, we put a lot of efforts on reformation of Bureaucratic System.Comparison with Bureaucratic System in Western Countries, governmental accounting system in China can not satisfy the needs of financial reformation.Therefore, it is necessary for us to reform governmental accounting.This paper focuses on governmental accounting reformation by collecting researching results of domestic and overseas professors. The paper firstly introduces the movement of New Public Administration, including the background, basis, content of this theory.Then it introduces the history of reformation of governmental accounting in China.Afrer that it introduces the experience of governmental accounting reformation in Western Countries like New Zeland, Britain, USA.Finally; it gives suggestion for governmental accounting reformation...