The Research On Government Accounting Reform Based On Accrual Basis

Since the 1950s, the government began to adapt to a cash basis. After decades of development, government information users and stakeholders increasingly demanding accounting information, cash basis has been unable to meet the public's needs, imminent introduction of accrual basis. Accrual basis has been accounted for as a common basis for corporate accounting, it has accurate and objective characteristics. The international community has clearly recognized this point. Since the beginning of 1980, Western countries have introduced the accrual government accounting. Adapt to changes in the international situation, market economy continues to develop and clean government triggered by the government's demand for performance evaluation, we have a need for comprehensive reform of government accounting system.In this paper, the theoretical framework proposed in the government budget within the scope of accounting, combined with the actual situation of China's government accounting, comprehensive and systematic analysis of government accounting situation and factors, Thinking about how to further strengthen the reform of government accounting immediately. The article is divided into six parts. Part I is introduction, introduces the purpose and significance of this research and literature summarize at home and abroad. Part II analyzes some conceptions and basic theories. At first, it introduces the status quo of our government accounting. Secondly, it explains the definition of government accounting, its meaning in this paper and the styles and traits of the governmental accounting basis. Part III is about the necessity of accrual basis reform. This Part analyzes the cause of the existence of cash basis and its limitations, then puts forward the necessity of introducing accrual basis. Finally, combined with the pilot results of institutions, it analyzes the superiorities of the accrual government accounting. Part IV describes in the introduction of practical experience in domestic and international government accounting accrual. Separately analyzes the effectiveness and success build accrual government financial reporting system internationally Hainan pilot reform. Part V is about the ideas of the accrual government accounting in our country. In this section, the government accounting goal is based on the information needs of the government accounting information users. Then, we build boldly the accrual basis of accounting system and government financial reporting system. Finally, we analyze the measures which are needed from cash basis to accrual basis. Part ? is about the case of JiNing City Transportation Bureau accrual-based reform. This section introduces the basic situation and the status quo of accounting JiNing City Department of Transportation, and then analyze the specific reform measures that introduced accrual summarize and make sense of their experience.