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Study Of Accrual Accounting In Administrative Department Named Intermediate People’s Court

Posted on:2017-02-08Degree:MasterType:Thesis
Country:ChinaCandidate:Y L XuFull Text:PDF
GTID:2296330509951608Subject:Accounting
Abstract/Summary:PDF Full Text Request
For a long time, it’s different on the accounting basis between the government public sector and the enterprise. Since hundreds of years ago, enterprises had begun to adopt accrual accounting as the basis. But cash basis had been applied by government accounting all the time. However with the development of times, the public pay more attention on the transparency and efficiency of fiscal fund, and the integrity of accounting information, the disadvantages of cash basis are more and more prominent. Thus, the voice of the application of accrual basis on government accounting is also getting higher and higher. At the same time, with judicial reform implemented further, the financial management also faces new challenges. As a sector of social concern, the accounting information of the court needs to be more transparent and standardized.This paper selects an intermediate people’s court as the research object. One side, the court can reflect the generation of the government accounting as a member of administrative sectors. On the other side, it’s extremely urgent for the court to establish the unified financial system so as to conform on the judicial reform. An intermediate people’s court is more representative in studying the government accounting reform among the court.Firstly, on the basis of the domestic and foreign literature, the paper defines the government accounting and discusses the scope of different accounting recognition bases. Then it points out that new administrative department and institution accounting adopts amended accrual basis. Combined characteristics of administrative department and the background of judicial reform, the paper select an intermediate people’s court as research subject. Through the study on the changes on the accounts, elements, accounting and statements, the paper concludes the advantages and disadvantages of amended accrual basis. It’s not mature to apply the complete accrual basis. Finally, the paper gives some reasonable suggestions for government accounting reform. The paper aims to lay the foundation on the government accounting reform and the financial system establishment of the court.
Keywords/Search Tags:Administrative department, government accounting, accrual basis
PDF Full Text Request
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