Path Selection of Governmental Accounting Reform in China:a View from Contingency Model

Governmental accounting is an important means of financial management.The reform on it is also a hot topic in current China's financial management reform.Contingency model is a tool to analyze the environmental factors by which the time and path selection for governmental accounting reform can be determined.By this model we can make a comprehensive analysis of environmental factors on China's reform of governmental accounting,and design China's practical path for the reform of governmental accounting.