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On Accrual Basis Reform for Government Accounting of China

Wang Mi

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Abstract

With the government function transition,the public finance reform and the construction of governmental performance system,all those put forward more demand for governmental accounting information. The accrual basis reform of the government accounting in China is imperative under the situation.This article mainly analyzes the necessity,feasibility,path choosing and difficulty in the reform..Moreover some advice are put forward in the process of the accrual basis reform of the government accounting in China.

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With the government function transition,the public finance reform and the construction of governmental performance system,all those put forward more demand for governmental accounting information. The accrual basis reform of the government accounting in China is imperative under the situation.This article mainly analyzes the necessity,feasibility,path choosing and difficulty in the reform..Moreover some advice are put forward in the process of the accrual basis reform of the government accounting in China.

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Available abstract

With the government function transition,the public finance reform and the construction of governmental performance system,all those put forward more demand for governmental accounting information. The accrual basis reform of the government accounting in China is imperative under the situation.This article mainly analyzes the necessity,feasibility,path choosing and difficulty in the reform..Moreover some advice are put forward in the process of the accrual basis reform of the government accounting in China.

Key concepts: Accrual, China, Governmental accounting, Government (linguistics), Accounting, Accounting information system, Business, Fund accounting

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