Research On Government Accounting Mode Under Dual System

At present,China’s government accounting reform enters a critical period.With the release of the basic guidelines of the government accounting standards and the accounting subjects and statements of the government accounting system-the administrative institutions.The reform of government accounting has made unprecedented achievements.However,the dual-system government accounting model has not been formally applied to the actual work.Research on the model of government accounting based on dual system.Selecting the engineering management center of Pudong New Area Education Bureau in Shanghai as the focus of the study and building a dual-system of government accounting model.The dual-system government accounting model:one is based on the accrual basis of financial accounting,the other is based on the cash basis of budget accounting.Through the simulation operation of the accounting model of the engineering management center of Pudong New Area Education Bureau.It can provide some reference value for the government accounting model of our country.The paper is divided into six chapters.The first chapter mainly includes the background of the topic and the theoretical value and practical significance of the research and the value of the research theory and the practical significance of the topic selection.It introduces the research status and development trend of government accounting research in China and abroad through literature review.At the same time,this paper introduces the research objectives and research contents,research methods and innovations.The second chapter mainly introduces the current situation and existing problems of Chinese government accounting.The third chapter is the theoretical introduction of the dual-system government accounting model.It includes the basic system of government accounting,the design and analysis of the accounting subject of the government accounting model,the analysis and the characteristics and advantages of the model.The fourth chapter is the case analysis of the engineering management center of Pudong New Area Education Bureau.It is the simulation operation of the dual-system government accounting model.The fifth chapter is the possible problems and Suggestions of the dual-system government accounting model.The sixth chapter is the research conclusion and policy suggestion.