Rresearch On Several Basic Theories Of Emergency Fund Accounting

In recent years, emergencise have occurred frequently , caused enormous impact on people’s lives and the the economy, seriously affecting the local economic development and social stability. Especially when it became frequent events, the state was facing significant financial pressure. Although our emergency management system was in continuous improvement, the government emergency financial investment problem still existed, in the process of state annual audit, you can still found a variety of relief supplies to be diverted, or to be occupied. In this situation, the Government had to strengthen the emergency management of emergencies ,and related preparedness and response issues of emergencise became a hot spot theory.The core of emergency management of our government is public financial investment, which is from government budget expenditures in accordance with a certain percentage of extract preparation costs, sort of restricted financial resources. The main context of this paper is : putting preparation costs under the fund management, try to establish a special fund under the government accounting, emergency fund accounting, and have research on the several basic theoretical issues, including recognition and measurement and reporting research of the emergency fund accounting. This attempts to use the efficient management and advantages of funds and fund accounting to ensure the earmarked financial resources of emergency funds, and ultimately to dismiss the government’s public accountability purposes.Our Government is now in the stage of changing the budget accounting into the fund accounting model, and that changes can not be achieved in one step. In this paper, considering China’s national conditions, the proposal of building the government emergency fund accounting, to ensure that relief supplies earmarked. In addition, the establishment of our government emergency fund accounting, is also a bold attempt of government accounting reform. This is not a process of institutional innovation, bue also a technological innovation of accounting reform ,which providing an idea and making some contributions to our budget accounting reform.