Accrual Government Budget For Research, And Basic Accounting Problems

Traditional government budgeting and accounting commonly adopted cash basis .With the development of the society, accrual basis were introduced into the government budgeting and accounting field gradually. Since 20th century 90's, some OECD countries have adopted accrual basis in government budgeting and accounting, which obtained apparent effects in improving government management. Because of the remarkable function of the accrual basis, the government budgeting and accounting reform for adopting accrual basis became the keystone of every country's financial management reform and attracted high attention of many international organizations.For a long time, budget accounting of our country is taken as the important tool of budget management. Cash-based measurement can basically satisfy the requirement of budget revenue and outlay management. But with the change of budget accounting environment, the existing budget and accounting institution has exposed more and more limitations. The application of the accrual basis to the modern government management has many advantages that the cash basis can not compete with. It is inevitable for adopting accrual-based measurement to enhance our government performance and establishing modern government management system. A sound and transparent budgeting and accounting system is the basis of the excellent government and public sectors administrative structure. It is also the key to achieve accountable management of our government. We should learn some experiences from other countries and take the mode with Chinese features and carry out the reform from creating condition via the improvement of the existing system to the main part of the reform though changing the cash basis to the accrual basis step by step. And finally found the accrual-based government accounting, financial report and budget system.This paper will discuss the basic problem of the accrual basis reform from five aspects. The first part is the summary of the accrual-based government budgeting and accounting. The second part is about the economic causes and the cost-benefitanalysis of the reform. The third part is the theoretic analysis of introducing the accrual basis into the government budgeting and accounting field. The fourth part is the international experiences and apocalypse. And the last part is the tentative plan of our country's reform.