The Research For Liabilities Confirmation Basis Reforms Of Government Accounting

Since the last century since the late seventies, with the increasingly complex world of economic activity, has been found in many countries the debt burden, fiscal expenditure increased risk of pressure and a series of financial problems. To solve these problems, Europe and the United States called off a "new public management" movement that also contributed to these European countries to reform their government accounting. In the world economic environment deteriorating situation, some countries in Asia, Africa countries in Europe and America began to learn, try to make government accounting reform, and how the focus of reform is the introduction of Government Accounting recognized accrual basis. China’s government accounting system inherited the former Soviet Union model of government accounting, the measurement of liabilities, there are serious problems and root causes of these problems are out of the cash basis of accounting based on the core. Although China’s financial sector to confirm the basis of government accounting been revised several times, adding some elements of accrual accounting, but these measures are still not completely solve practical problems.Greece, in 2009 the outbreak of the debt crisis of national sovereignty, the event to the world in many countries, particularly developing countries sounded the alarm. I stood in the position of accounting for the incident in-depth analysis, and proposed risk management perspective based on the national debt obligation and the basis of government accounting reform arguments. Discussed in detail at the theoretical level of government liabilities, disclosure of accounting with the national debt the intrinsic link between risk management, come to two conclusions: the effectiveness of government accounting information is the national debt liability risk management and the necessary conditions for the smooth conduct of national debt Risk management information needs of government debt is the basis for the obligation of government accounting reform the main factors. As a wide-ranging reform of government accounting, more content, this paper from the risk management associated with the national debt obligation and the basis of the highest start of reform, on the cash basis and accrual basis of accounting in the balance of two confirmation messages and accounting aspects of comparative analysis, and that the cash basis to a large extent can not meet the national debt risk management information needs of liability, and accrual to effectively remedy the defects. However, because some of the practical situation in China and in the use of accrual accounting for contingent liabilities and the disclosure of certain problems still exist, thus affecting the reliability of information or a liability, so the basis of the obligation of government accounting reform can only be a gradual reform. Finally, drawing on the foreign developed countries, accrual accounting in the government’s successful experience in reform, according to the actual situation facing our country, our government put forward its own accounting liabilities are recognized for the basis of reform ideas and some concrete measures.