Research On Standards Construction Of Government Accounting

Nowadays, corporate accounting reform is tending to be fairly complete, while government accounting reform is still on the way. With some reforms caused by the effectiveness of new public management movement, the researches on government accounting reform are increasingly drawing attention in our country. Currently, the most important issue is that the existing budget accounting system can not meet the demands of the information users, and a government accounting system is lacked, which can fully reflect the government's financial position, revenue and expenditure and the flow of economic resources. It is found that a standard system of government accounting should be built as a break through in the reform of government accounting, and construction of basic standard must be finished before the construction of the standard system. Therefore, the purpose of this paper is to set up a basic standard of government accounting under our country's environment.In addition, since China's government functions are switching from supervision type to performance-based type, the government performance evaluation system has drawn wide attention in the field of public administration, and government accounting has become an integral basis. Considering the background of our government functions'switching, this paper tried to construct the basic standard of China's government accounting from the perspective of government performance evaluation.With normative analysis, learning from the researches on foreign government accounting standards, drawing on experiences of our corporate accounting standards construction, taking the basic environment of government accounting into account, this paper ultimately formed a set of performance-oriented basic standards of government accounting.Firstly, it discussed the theoretical basis of the construction of government accounting basis standard, definded the concepts of government accounting, and the content of government accounting basic standards, found the perspective of government accounting's construction; Secondly, it discussed the overview of other countries'government accounting standards which will be the basic of the construction of government accounting basis standard; Finally, on the basis of definition and theories introduction, this paper constructed a set of six basic standards of government accounting, which are as follows: government accounting objectives, the basic assumptions of government accounting, government accounting basis, the information quality requirements of government accounting, government accounting constitution &measurement and government financial report.