Research On The Application Of Government Accounting Reform Based On Accrual System In Z Meteorological Bureau

Accrual basis and cash basis are two systems of accounting.The latter had been used mostly in both government and public institution accounting.The accrual basis of accounting,however,was used widely in enterprises.In essence,there is neither superiority nor inferiority the two systems.With the development of economy and the progress of society,all sectors of society have increasingly higher evaluation requirements about the performance of government and public institutions.Cash basis can hardly meet the needs of them.Therefore,it is demanding for the government and public institutions to introduce accounting system reform on accrual basis.Under the background of government accounting reform of accrual system,this paper tries to have a profound discussion about the application of accrual accounting in public institutions,the impact and change of it on them,and difficulties and questions in practical use.This is of great significance for promoting the adoption of accrual basis accounting in China’s government accounting,improving both the transparency and accounting level of government and public institutions.The core research of this paper is about how to apply accrual basis to government accounting actually.This paper chooses Z Meteorological Bureau as the research object.On the one hand,Z Meteorological Bureau that refer to civil servant management,belonging to one of the government accounting systems,is an independent public institution,universal in accounting business.On the other hand,in recent years,the reform of public institutions has been put forward continuously.Financial accounting reform is the focus of it,so it is imminent to establish accrual basis system.The main research contents in this paper are problems that Z Meteorological Bureau faces in the process of government accounting reform,including that of classification and clearing of accounting subjects,of connection between accounting report and final account report,of professional proficiency of account staff,and of accounting information level.This paper focuses on how Z Meteorological Bureau should take measures to solve these five difficulties and to achieve the purpose of optimizing accounting subjects by clearing up fixed assets and intangible assets,incorporating basic construction account into enterprise account and clearing current accounts.It adjusts the work of existing personnel to solve the problem of insufficient personnel,reduces the workload of accounting staff by using the computerization mode of automatically generating accounting vouchers.At the same time,it improves the level of accounting computerization.Some achievements have been made in the reform of government accounting,but there are still some shortcomings and problem.At the end of the paper,some suggestions are put forward to solve the above problems,which points out the direction of future work.The purpose of this paper is to make the accrual system better serve the accounting of public institutions,at the same time,it also helps change the government into a service-oriented government by changing public functions of the government.At last,it also provides a reference for other administrative institutions in the reform of accounting accrual system.