Reform Of Government Accounting Basis From The Point Of Performance Evaluation Of The Government

As the launching of new public management movement, governments pay more attention to government performance, and government performance evaluation is the powerful tool that makes the new public management can be implied. Government Performance Assessment carried out needs information provide from government accounting , but the current government accounting can not meet the requirements , because the information provided by the cash basis of Government accounting is limited, and it can not evaluate the government’s assets and liabilities objectively. It is difficult to provide comprehensive and accurate cost information, making it difficult to reflect the performance of government activities. From the perspective of government performance evaluation, the introduction of accrual accounting provides more comprehensive financial information of government to reflect the true government performance. Therefore, the basis of Government Accounting reform is not only an important part of the reform of government accounting,also is inevitable to carry out evaluation of government performance. However, the basis of our government accounting reform should be based on the national conditions, drawing on the advanced experience of Western countries from the point of the government performance evaluation to carry out the measure. China’s reform can be based on the condition of our country, based on the advanced experience of reform learned from the U.S. government accounting which can accelerate the reform process and improve the quality of reform. Therefore, the basis of government accounting reform in China which should be adapted to China’s government accounting environment can achieve the desired results.From the perspective of the performance evaluation ,based on analyzing the current shortcomings in government accounting, drawing on the successful experience of the U.S. government the basis of accounting reform and analyzing the necessity of the introduction of accrual accounting basis and the special Government Accounting environment, the paper puts forward the Government Accounting Reform recommended at this stage: firstly, creating conditions for further implementation of the reform process of reform, then, carrying out the plan.