On The Reform Of The Budgetary Accounting System In China

Both in China and overseas, Budget Accounting Regulation or Governmental and Non-profit Organization Accounting composes the Accounting Regulation together with Accounting Regulation that is suitable for profit-seeking business enterprise. After the Ministry of Finance had issued the Budget Accounting Regulation including Overall Finance Budget Accounting, Governmental Unit Accounting and Institutional Accounting, a series of Budget Accounting Regulation has come into being in China, which was suitable for our socialistic market economy.Along with a series of reformation about government finance administration and government budget administration such as reforming edition method of budget etc., however, the working environment of our existing Budget Accounting Regulation has made a big change. Therefore the existing Budget Accounting Regulation needs be perfected deeply very much.In this background, originating from headspring of Budget Accounting this thesis analyses the existing problem of working and compares some correlative item between China and America. Thus give the reformation of Budget Accounting Regulation some advices in the end.