Study On Government Accounting Reform In Our Country Based On Systems Approach

Government accounting research is becoming a new hot field. However, current research put too much emphasis on the technology characteristics of government due to the researchers’discipline. Politicians as the impellor of the government accounting reform do not have accounting background. In this circumstance, the deeper the theoretical is, the further it deviates from the politicians’ view sight. Only by harmonizing technology and environment, can the research be recognized by politicians. Thus the theoretical research can help push forward the reform.This paper uses Systems Approach raised by David Easton as a basis, and considers how can government accounting plays a role in each part and arouses the politicians’ interests. Systems approach consists of four parts:environment, input, output and feedback. We specify it to administrative environment, fair justice and government interests, administration and policy, and political communication, and discuss the role of government accounting in each part.In the environment part, this paper inspects Chinese administration reform and public finance and budgetary reform, and constructs our government accounting target system upon this background, In the input part of demand, we discuss the helpless of cash basis and advantages of accrual basis in dealing with fair justice, In the input part of support, we take government interests as inverse input which hinders the reform. In the output part of process, this paper proposes accounting elements setting based on the matching up of resource, capability and obligation, In the output part of result, we warn government to help do things right. In the feedback part, we propose the construction of government financial report established in political communition, and also harmonize with GFS and NA.