Research On The Government Accounting Object Of Our Country

As the global integration developing, the sound of the reform of the government accounting is moreloudly, and it is needed.Form the international point of view,in the last century70s and80s,originated inBritain and then swept other western country,which is known as the"new public management movement", itis the opening of the reform of the government accounting.In recent years,some developed countries andinternational organizations are also active in promoting the government budget, accounting and financialreporting reform.The demonstration effect of reforms in developed countries and relevant internationalorganizations to actively promote,so that our government departments,accounting and theoreticalcircles,also becoming increasingly concerned about China’s government accounting reform.In March2006the country adopted a"national economic and social development of12th Five-Year Plan"also has explicitlyproposed to actively promote the reform of government accounting.The governmental accounting object as the logical starting point for the theories of governmentaccounting, make the choice of recognition and measure of the government accounting, leading theorientation of enter,operation and output to the information system of the government accounting, direct theconstruction of the government accounting system and standard, make the evaluation of the governmentaccounting, and leading the development and reform of the government accounting. It is vital to all thesystem of the government accounting.At present,with our country’s deepening market economy and developing reform and openingup,transformation of government functions,finance administration system reform. The government-alaccounting object can not meet the needs of the developing economy.So it is necessary that thegovernmental accounting object has anew adjust. This paper under the premise of public accountability, combined with the theory,a deep analysis of theeffects factors’ of interior and external of our country’s governmental accounting object basis,and analysisof the defects of our country’s governmental accounting object,make the choice of our country’sgovernmental accounting object and construct it.This paper has six parts:Chapter One mainly introduces the background and significance,the method,the framework,and theinnovation of this study.Chapter two mainly introduces the literature review.Chapter three mainly introduces the study on the basic theories of the object of the GovernmentAccounting,including the concept of the object,the object of the accounting,the object of the GovernmentAccounting,and the theory of the New Public Management movement,the accountability,the publicaccountability,Chapter four mainly analysis of the effects factors’ of interior and external of our country’sgovernmental accounting object.The factor of interior including the object of the operation of thegovernment,the source of the government,the supervision of the government.The factor of externalincluding the political,the economical,the legal,the cultural,and the societal.Chapter five mainly analysis of the defects of our country’s governmental accounting object,make thechoice of our country’s governmental accounting object and construct it.Chapter six mainly introduces the conclusion of the study,the deficiency of the study,and future of thestudy.In need of the Government Accounting reform,introduce society factor in the analyzing of the effectsfactors’ of interior.lead the concept of public accountability into this paper against the problems like narrow range of users of government accounting,single focus and so on, define the government accounting objectinto general object and realistic object.