Study On The Accrual Basis Of Accounting For Shanghai Women Prison

Budget accounting in China has been using the cash basis of accounting and reporting, there are many problems, such as:not conducive to true disclosure of government accounting information; government departments is not conducive to effective cost estimation; unable to fully and accurately recorded and the reaction of the government’s financial risk; not accurately reflect the condition of the assets of the administrative institutions. At present, the introduction of accrual basis, is becoming the newest trend in the international government accounting reform.Administrative units are the minimum budget accounting system execution units, the actual situation of the primary budget units, practical problems, to a considerable extent on the impact of budget accounting reform in China’s direction. The smooth introduction of accrual basis, the primary budget units will also play a big role. Therefore, from the perspective of the primary budget units to explore accrual basis introduced budget accounting reform, is of great significance.This article will take Shanghai Women Prison as an example, introduction of accrual reform in accounting in administrative units.