Research On The Double System Government Accounting Reform In Kunming City Based On Public Accountability

While the pace of economic globalization and accounting internationalization is accelerating,not only western developed countries have rolled up the wave of accrual accounting government accounting reform,but also many developing countries are actively exploring.The accrual accounting system reform has also had a history of many years in China.Since 2009,various government units in China started to carry out the pilot reform.Based on the successful experience of developed countries in this respect,according to the specific situation of the country,after multiple verification,it was finally identified as a dual-system government accounting system.Dual system government accounting includes financial accounting system and budget accounting system.Dual system of government accounting reform power is rooted in the development of a democratic society is continuously enhanced public fiduciary responsibility consciousness,because of the fiduciary duty consciousness strengthened gradually deepened the understanding of the connotation of government accountability and expand the fiduciary duty focus areas,so as to enrich the theory of government accounting in the field of research and promote the government accounting reform process.Firstly,this paper introduces the basic theory of dual-system government accounting reform,including public fiduciary responsibility theory,accounting objective theory,and ideal accounting state in line with accounting objectives.Then it introduces the current situation of Kunming dual-system government accounting reform,including the background and necessity of the reform,the content of the reform,and the degree of fit with the ideal accounting state,and then compares the differences of Kunming dual-system government accounting.To public fiduciary duty as the logical starting point in Kunming,summed up the dual system of government accounting reform in trouble reason,deviates from the goal of peace level communication between higher and lower chaos,accounting personnel and information platform construction lag,government asset management loopholes,etc.,put forward countermeasures and Suggestions,mainly from the government's internal and external coordination and supervision,government assets management and internal control,accounting personnel and information platform to expand.