Research On Government Accounting System Reform Of Gaizhou City

In the early 80's of 20th century, government accounting system reform rose in the world, especially under the active demands of OECD, many countries have tried to research accounting system on the accrual basis and put it into practice. Recently, current government accounting system of China has many problems, the check and supervise function of accounting reduced, Facing the risk of government debt, losing of national asset and low efficiency of administration, old accounting system cannot satisfy the demands of society development, and cannot supply the useful information for the relevant user, the reform should be imperative. Since 2013, China has deepened the reform of fiscal and tax system, modified the accounting system of administration department and public institution, developed the rules of public finance budgetary accounting, put "developing the financial report system on the accrual basis " into new budget law, the state council has approved "the scheme of the financial report system on the accrual basis"According to the trend of government accounting system reform at home and abroad, Gaizhou government has also tried to improve the accounting system. As an experimental unit, it has compiled the financial report system on the accrual basis of two years. In the fiscal process, Gaizhou has executed the new accounting systems positively, and adopted accounting on the accrual gradually, advanced the government accounting system on the basis of budgetary accounting and financial accounting.This paper bases on the economic development and system situation of Gaizhou, and evaluates and analyses the current financial conditions, looking for the key point of reform. This paper researches the reform in the region of accounting, but this is not enough, establishing the new government accounting system has to resolve the public administrative problems. It is using the accounting methods to make the government administration more legal, transfer the function of government, also improve the public administrative level and public accountability. This paper emphasizes on the timeliness and characteristic, takes the important jobs in the current financial region into the system reform. In the analysis, this paper fully investigates and masters the system and practice situation of Gaizhou, especially on the basis of the objective information, research the specific items in the reform.The government accounting system is to put budgetary accounting on the cash basis and financial accounting on the accrual basis together reasonably. The reform of government accounting system adopts the mood of proceeding step and step. Now China is in stage of reform exploration, It is to add the rules of accounting on the accrual basis into the system of budgetary accounting on the cash basis, the financial accounting system develops, and double-track system grows up. But this paper will base on actual condition of Gaizhou, research the details of reform, and take a road of Gaizhou's characteristics.