Reformation Of Governmental Accounting In China

Governmental accounting report is the main tool of delivering the governmental finance information to its users. It is useful for the government to implement the mandate duty and satisfy various information users. Along with the reformation of public finance system in our country, the inherent limitation of current governmental accounting report system appears. It cannot satisfy the information users, and cannot satisfy the government to deliver mandate duty. Therefore, the governmental accounting report of our country must be reformed radically.Firstly, the paper introduces the reformation of governmental accounting report overseas, analyzes the background of reformation, and introduces the hard work in the reformation of governmental accounting report overseas. Its purpose is to provide a reference to our reformation of governmental accounting report.On this basic, the paper expoundes the evolvement and present status of our governmental accounting report synthetically evaluates the current governmental accounting report, and pointes out its existent problem. Then mostly, the paper analyzes how to reform the governmental accounting report. Because object of accounting report is the core of report system and is the foundation of report's content and form, the paper confirmes the target of our country governmental accounting report based on the research in user's type and information. Then, from this piont, the paper provides a concrete way to reform our country governmental accounting report including report entity, accounting factor, basis of accounting, report content and system basis.At last, the paper analyzes the strategy and the problems of the reformation scheme in brief.