The Application Of Theory Of Our Military Accounting Accrual Basis

Both the accrual basis and the cash basis are two basic accounting confirmation bases. Differing from business accounting that adopts the accrual basis, the traditional government accounting always uses the cash basis as the accounting confirmation basis. With social constant progress and development, the accrual system has been introduced into governmental accounting field. This essay uses the demonstration method, takes some accounting data in one navy unit for example, discusses accounting problems in detail that cash basis can’t solve in the troop accounting, which focus on fixed assets, liabilities, no-budget revenues and carrying forward proceedings mostly, analyzes the necessity and feasibility that the troop accounting adopts the accrual basis, then comes up with some suggestions both on reform path, accounting techniques and related measures: Transfer cash basis to modified cash basis, then change it to modified accrual basis. Count depreciation of fixed assets; Calculate and disclose dormant liabilities and in-confirmable liabilities; Affirm no-budget revenues in according to the accrual basis; Adjust carrying forward proceedings through setting an account receivable and an account payable. Consummate a series of measures including training troop accountants, designing troop accounting software, setting up troop accounting standard consultative committee, reinforcing troop accounting intendance and so on.This essay will discuss the basic problem of the accrual basis reform from seven aspects. The first part introduces background of the question briefly, expounds research meaning, research method and paper framework. The second part summarizes literature about the government accounting, foreign and Chinese troop accounting basis. The third part discusses the necessity of reforming accounting basis. The fourth part is a case study about troop accounting founded on cash basis. The fifth part discusses the feasibility of changing accounting basis. The sixth part gives some policy advises. And the last part sums up this essay and illuminates the importance for practice: Analyze accounting problems in detail that cash basis can’t solve in the troop accounting wholly and firstly through case study, it’s representative. Introduce business accounting methods into the troop accounting field; Put forward some advices easy to carry out for the government accounting reform and troop accounting innovation.