Our Budget Accounting Reform And Development Of Research

The budget accountant of our country is the management information system, which taking management of central and local governments at all levels budget. Since the reform, budget accounting system have been revised many timesHowever, with the development of socialist market economy system, the budget accounting environment is changing rapidly, government turn to offer public product and adjust market; The range of the financial revenue and expenditure are diversified, the user of Governmental accounting information expand constantly, the requisition of the governmental accounting information improves etc. It is inevitable for the revolution of budget accounting to enhance our government performance and establish modern government managerial system.We should draw lessons from international reform experiences and take thechina-style road-the "stage-by-stage-going" way of the reformation. At first,according to the needs of economic development at present, we should take measure to improve the current budget accounting system; then, with the reform the classification setup of government revenue and outlay, we should make great effort to establish thegovernment financial accounting system in the future.Our government accounting and financial reports can be improved by adopting the good practice in public sector accounting and financial reporting around the world and the successful experience in the reformation of China 's enterprise accounting and financial reports. The focus of improving China's government accounting and financial reports should be on definition, the model and the basis of government accounting and financial reports so that the systematic and regulated governmental accounting and financial reporting system with Chinese characteristics can be established and comparable to the public sector accounting around the world and the reality and completeness of financial information provided by the government to the public can be guaranteed as well.