On The Study Of The Reform Of Our Government's Budget Accounting

Since the 1990's, with the increasing improvement of the market-oriented degree of our country economic structural reform and the gradual perspicuity of division of work in the government and the marketplace being run in social economy, the key point of government function turns to the supply of the common articles and the indirect control of finance to economy has been greatly strengthened. Great changes of the contents of financial revenue and expenditure have made the motion and administration of the government fund especially complicated. In such circumstances, our country carried out a fundamental reform toward budget management in 1998, like putting departmental budget weave into practice in the field of budget weave, putting exchequer concentrating payment system and government procurement system into practice in the aspect of budget outlays, reforming budget income and expenses classification. The practice of these reform measures has made great changes to the environment of our country's budget accounting and at the same time has brought forward all-round and more accurate request for budget accounting. The reform of budget management has changed the circulation route of budget fund in some aspect and inevitably requires carrying out the corresponding reform of the pertinent accounting way and thereby reflects the operation of the budget fund according to the facts.This thesis makes a detailed introduction of budget reform dating from 1998 and makes a careful analysis of the great influence on budget accounting affected by the budget management reform in 1998 and analyzes it from both macrocosm and microcosm. Finally the author puts forwards own proposals of the reform o budget accounting, based on the feasible experience of the Western countries' goernment accounting and combined with the reality of our country's budget accounting.