A Study On The Reform Of Government Accounting Under The System Of Accrual Accrual

Eighteen session of the third plenary session adopted the "CPC Central Committee on deepening reform of certain major issue decision"(hereinafter referred to as the "decision") explicitly proposed to accelerate the establishment of a national unified accounting system, the establishment of the national and local balance sheet ", at the same time, to" build cross annual budget balancing mechanism, establishing comprehensive financial accrual report system of government system, to establish a rational central and local government debt management and risk early warning mechanism". However, the reality is the world countries (including China) confirmed the basis of government accounting is mainly the realization. The paper analyzed the traditional cash budget accounting system based on the definition of assets, finance, risk prevention, the government accounting information disclosure, as well as to the government performance evaluation in such serious drawbacks, and difficult to meet our disclosure of government information is complete, true, the demand situation and reasons of transparent basis. Reference to New Zealand, Australia as the representatives of the members of OECD will attempt to accrual accounting into government accounting as the government accounting recognition basis, and the success of the experience, the accrual basis accounting methods and the problems found in Hainan Province in the implementation and the results obtained were analyzed and the enlightenment,.The X District People Club Bureau Accounting Business (including the authority of the accounting and the medical insurance fund) simulation of accrual accounting has carried on the practice exploration, and the accrual accounting system under the simulation results and the results were compared with the original receipt and payment system of accounting. The results showed that the accrual of X District People Club Bureau of financial information to reflect the value of their assets, and the corresponding administrative costs are fully reflected, to better provide for asset management and expenditure supervision information support; in the Medicare health insurance fund accounting, accrual accounting system under the more there is disclosed to the medical insurance fund information is accurate, complete, provide accounting information more accurate and useful, the medical insurance fund supervision more effective, at the same time as the fund related policy to provide more practical and useful data, so as to better promote and implement fund. Finally, summarize the simulation accrual searching for accounting practice of implicit government liabilities disclosure and asset management, expenditure regulation in the X District People Club Bureau experience, thinking and contact on the domestic and foreign government accounting experience and Enlightenment of the reform of China’s effective implementation of accrual occurs of government accounting reform should be gradual, do policies, regulations, take gradual reform route suggestions.