The Research On Government Accounting Reform Based On Accrual Basis

With the development of economic globalization and accounting internationalization, the reform bandwagon swept across the western country, and at the same time developing country also have adopted accrual basis in government budgeting and accounting to different degrees. The adopting of accrual basis will be more fit in the requirements of public management. It has great advantages compare with the traditional cash basis, which become the consensus of the most of countries around the world.This part of reform is imperative. Governmental accounting is an important part of the whole accounting system, and also it provides the technical foundation for the government budget management. As the foundation of accounting system, the style of accounting basics determine which kinds of accounting system it is, therefore the reform of accrual basis is even more important.The adopting of accrual basis is not only a hot issue but also a difficult issue. It is the key to our government accounting reform, not just a technical change, but a fundamental change in government accounting function, which doomed it will be a gradual long-term process. Accrual accounting which provides the accounting information plays an active role to enhance transparency in government finances, improve operational efficiency of government institutions and strengthen government power ability construction and so on. So its further research will be more important. This article is based on this background, and discusses some correlative questions about the reform of government accounting in accrual basis.This article will be divided into five parts. The first part is introduction. Second part claims the definition of government accounting, the status quo of government accounting, the four types of government accounting basics and the target of governmental accounting brings a influence to the basis of current government accounting, and introduce the theoretical basis of accrual accounting in government. The third part points out the problems of the current government accounting basic. The fourth part analyzes and summarizes the experience of the U.S. government accounting reform, pointing out its accrual accounting reform brings advantages, and learn from their experience of successful reform, in order to provide better guidance to our reform of governmental accounting basics. The fifth part is to propose concrete measures for our reform of government accounting basics and designs a path for it.