Government Accounting Research

From 80s of 20th century, there starts an international governmental accounting reform. Many countries established its own accounting mode in this reform in accordance with the characteristics of their own countries and they also improve it in practice and have accumulated some experience. The Chinese budget accounting, though reformed several time, has many differences in the international governmental accounting. With the deepening of the reform and opening to the outside word, budget accounting has showed more and more deficits to the outside circumstances. Under this situation, it is a practical way to construct a new governmental accounting mode with Chinese characteristics by learning from foreign experience. This thesis tries to discuss some basic problems on this. There are five parts of this thesis.The first part defines the conception accounting objective, accounting subject, accounting basic and report, and then studies the significance of governmental accounting from the perspective of gross national product, inner governmental controlling and the international coordination, and last this thesis makes a summary representation on the present situation of governmental accounting.The second part discusses the objective of governmental accounting. This part fist analyses the aim of governmental accounting according to the present budget accounting and puts forwards that we should study the aim of governmental accounting from three aspects: the user of the information, the need of the information and the information that the government could provide.The third part discusses the basic postulates of governmental accounting. This thesis first re-explain the application ofgovernmental accounting according to the subject postulates of the four basis postulates, and suggest that the viewpoint of differentiating accounting recording subject and reporting subject and makes some suggestions how to establish the reporting subject in the Chinese government . Secondly, this thesis puts forward a viewpoint that we should take basis of accounting as a basic postulates of government accounting, and an analysis on the initializing mechanism and realization mechanism of governmental accounting worldwide, and last this thesis makes some suggestions on the Choice base of Chinese governmental accounting.Part four of this thesis discusses the basic elements of governmental accounting. First, the author makes an analysis on the existing problems in the elements of budget accounting, based on it, the author puts forward a viewpoint that we should construct the governmental accounting element on definition and characteristics of the capital elements with consideration of relevant foreign regulations, and lastly this thesis also makes a simple analysis on the reformation of calculating of the governmental accounting.The fifth part is about the financial report. Considering that the financial report is most important in the governmental accounting, this thesis studies the components and contents and rectification of government accounting system and puts forward a series of suggestions concerning it.