Thoughts on binding mode of governmental budget accounting and financial accounting

As China's public finance and public management reform continued to deepen,current budget accounting was more and more difficult to meet information needs of the public domain,government accounting need reforms.Established in our financial and budget management system,how to improve both the accounting system's information content and quality to meet the needs of financial management of government departments,without weakening budget management function of accounting system,becomes a problem of reform.From an analysis of limitations of the current budget accounting,by comparing two combined ways of government budget accounting and financial accounting,this paper puts forward a third way.