Study On Definition Of Governmental Accounting Entity In China

The governmental accounting entity is the specific unit of governmental accountant's service. To define governmental accounting entity is the principal premise of government financial accounting. Currently, the governmental accounting in China lays particular emphasis on certain department and adopt mode of budgetary accounting entity of single entity. This kind of mode split the government budget and accounting in money used by government for specific purpose, which make budget can not control the use of financial resources and reach the purpose of the government budget. Now Chinese financial management system is reforming; the budgetary accounting system is also gradually changing to governmental accounting system. Therefore, the governmental accounting entity also should make some structural adjustment according to the changing in government public finance allotment structure.Reform in governmental accounting is not only an economic issue, but also a politic issue. The definition of governmental accounting in China is not a simple technical matter but a politic matter which is related to political decision. The definition of governmental accounting in foreign countries may not be suitable for special politics and economic system, social and cultural condition in China. But the problems must be solved in definition of governmental accounting in China is the same with that in foreign countries. Thus, researching methods and theoretical basis in foreign countries is important for defining governmental accounting entity in China. And we should find a "CHINESE CHARACTERISTICS" way of reforming governmental accounting entity by reference to related experiences in foreign countries.The structure of my paper is as following: first, presenting the basic theory of accounting entity and the range of governmental accounting, introducing existing situation of definition of governmental accounting entity in westward; and then clarifying existing situation of definition governmental accounting entity and existing problem in China. Second, comparing recording entity and reporting entity with that in westward separately and concluding the necessary of redefinition of governmental accounting entity in China. Sufficient considering character of society, polity, economy, culture and level of administration in China, referenced to definition of governmental accounting entity in westward, then deeply discuss the theoretical and practical issues in definition of governmental accounting entity in China. At the same time, theories guide practice, stepwise exploring and improving the theoretical basis of government entity which is suitable for existing situation in China. The last section of my paper is some useable advice and assume about reforming recording entity and reporting entity of governmental accounting in China.