On The Use Of The Accrual Accounting Of Our Government

Both the accrual basis and the cash basis are two basic methods of the accounting affirmance. The government accounting always use the cash basis as the accounting affirmance in the past. But since 20th century 80 's some western countries began to use the accrual basis in the government accounting, for example New Zealand and Australia. And after the 90's more and more countries try to use the accrual basis in the government budgeting and the accounting, the reformation of made these countries be successful in improving the government management in some degree.As the tool of the budget management, Chinese government accounting which is based on the cash basis can satisfied the need of the budget in-out management. But with the change of the budget accounting environment, it appears the inadaptable to the the reality, it is necessary to adopt the accrual basis in the government in order to improve the government management lever and to build the modern government management system.Government accounting reformation is not only an economical problem, but also a political problem. We should draw lessons from international reform experiences and take the china-style road—the "stage-by-stage-going" way of the reformation from producing condition by the improvement of the existing system to kernel reformation in the change of measurement basis. The reform the classification setup of government revenue and outlay is the reform premise. Establishing the government financial accounting system is the reform basis. Finally we can progressively expand accrual basis reformation, up to constitute accrual government accounting, accrual government financial reporting.There are total four parts in the paper. The first part mainly introduce the situation of the research of the foreign countries and our own country. The second part is the theory analysis. Trying to analyze the difference of the accrual basis and the cash basis and then to get the conclusion that which one is more suitable to be the accounting affirmation for government in the modern time. And the main content is about the necessity and possibility of applying the accrual basis in the government. The third part is to say the relative reformation, for example the budget accounting system reformation and how to build the government accounting system by learning from the enterprise accounting. The last part is to give some advices about how to carry out the reformation and the plan.