Research On The Application Of Accrual Basis Of Government Accounting

In the past for a long time,in the field of enterprise accounting for a long time to choose the implementation of the payment system as the main principle of accounting confirmation,and this confirmation of the basis with many countries in the world contradictions and conflicts,the observation found that at present,many countries in the accounting to confirm the basis of the implementation of the accrual system,In China,if we do not understand this situation deeply,it is easy to encounter difficulties and resistance in many foreign economic exchanges and projects.By observing the development of accounting system,it can be found that government accounting based on accrual system is gradually replacing the accounting system and work in the world to confirm basis.Since the beginning of the 90 's,in order to better circumvent the government's financial risks and improve the transparency of the Government's financial data,many countries in the world have gradually introduced the accrual basis for the government's financial accounting work,with the positive implementation of this initiative has gradually proved its significance,This makes it a universal reform trend for government accounting to replace the payment system with accrual basis in the worldwide.At the beginning of the founding of New China,the economy of our country has been drawing lessons from the planned economic system of the former Soviet Union,and the application of the payment realization system as the confirmation basis of the government accounting is also influenced by the former Soviet economic system.With the gradual transition from the planned economy to the market economy,the old accounting theory and accounting methods have obviously not keep up with the demands of the times,so our government accounting should reform and adjust the accounting system actively,and apply the accrual system to the Government accounting work,It will be reformed as the principle of accounting confirmation,so that we can better conform to the needs of the government accounting work brought by the Times,let the government accounting work with the times,and better improve the quality and efficiency of the accounting work of government agencies.The principle of accrual system is mainly based on accounting activities receivable and payables as the principle of confirming the nature of accounting elements and the nature of revenue and expenditure,and its nature is mainly based on rights and responsibilities in the qualitative aspects of income and expense,which is used as a method of accounting information processing,As the application of the Government accounting work,the accrual basis can effectively improve the accuracy of accounting work information and improve the efficiency of accounting,which has a positive significance to solve some drawbacks such as the inefficiency of government accounting and the unreasonable information confirmation.People's bank belongs to the key department of our country's financial system,in the adjustment and reform of accounting work,people's Bank has important guiding position.In order to better promote the reform of the Government accounting,introduce and implement the accrual basis to replace the realization system,so as to better improve and improve the quality and efficiency of government accounting,this paper takes the accrual accounting reform of People's Bank as the subject of research object,Through extensive theory summary and case analysis and other research methods,this paper probes into the difficulties encountered by accrual accounting method in the practical work of the grassroots People's bank,probes into the reasons for it,and solves the feasible related schemes according to the causes of the problems,hoping to study For our Government accounting reform work better implementation,promote the People's Bank and related Government accounting decision-making reform measures to provide theoretical and practical useful reference and help.