Study On Governmental Accounting Conceptual Framework

Since the past few years, China's existing Budget Accounting System has shown that it can not meet the needs of the developing economy. At the same time, there is a far-reaching impact reform in the whole world. So it is necessary that the China's Governmental Accounting also has a completely reform, which needs the guidance of the Governmental Accounting Conceptual Framework. The Governmental Accounting Conceptual Framework helps to know how to make and how to amend the Governmental Accounting Standards, as well as how to build the Governmental Accounting System.This paper starts from public accountability and takes governmental accounting object as the logical starting point. Combining with the features of the China's Governmental Accounting , the author analyzes the parts of the China's Governmental Accounting Conceptual Framework, as well as the assurance measures of the implementation.This paper has seven parts. Chapter One mainly introduces the significance, the framework, the innovation and the deficiency of this study, as well as the literature review.Chapter Two mainly descript the study on the basic theories of the Financial Accounting Conceptual Framework and the Governmental Accounting, including the study on the public accountability of the Government. From the study, the author analyzes the difference between the Governmental Accounting and the Financial Accounting and the necessity of the study on the Governmental Accounting Conceptual Framework as well.Chapter Three analyzes the governmental accounting object in different levels through researching the definitions of the accounting objects and the public accountability. Through studying on the Objective-oriented Financial Accounting Conceptual Framework , the author analyzes the way to research the Objective-oriented China's Governmental Accounting Conceptual Framework.Chapter Four introduces the views of Qualitative Characteristics of Accounting Information as well as the kinds and the contents of Qualitative Characteristics of Accounting Information. In this chapter, the author builds the system of Qualitative Characteristics of China's Governmental Accounting Information.Chapter Five introduces the fund theory and the parts of the Elements of China's Governmental Fund Accounting.Chapter Six analyzes the Recognition and Measurement of the elements mentioned in Chapter Five through the research on the environment of China's Governmental Accounting.Chapter Seven concludes the research on the China's Governmental Accounting Conceptual Framework and tries to build the whole China's Objective-Oriented Governmental Accounting Conceptual Framework. And the author tries to give the advices for the assurance measures of the implementation.