Considerations on Several Problems of China's Budgetary Accounting

Now in China, problems of concept, importance, and system of budgetary accounting influence directly the reform and development of budgetary accounting. According to this paper, the concept of budgetary accounting should be explained and illustrated from the standpoint of government accounting. The importance of budgetary accounting can be recognized through economic strength of government and the important role of use of governmental fiscal funds on normal operation and economic development of the society. China's budgetary accounting system can still be consisted of fiscal overall budgetary accounting, administrative accounting and nonprofit organization accounting, but the nature of nonprofit organization should be defined explicitly.