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The Theory of Fund Accounting and the Reform of Government Accounting in Our Country

Bai Yan-fen

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Abstract

China's traditional budget accounting is aimed to meet the macro-management's need for the accounting information,while the future government accounting needs to satisfy both the government and the taxpayers.Therefore,based on foreign experiences,our traditional budget accounting model should be transformed into government accounting model.And the theory of fund accounting is very important for the reform in our country.

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What this paper is about

China's traditional budget accounting is aimed to meet the macro-management's need for the accounting information,while the future government accounting needs to satisfy both the government and the taxpayers.Therefore,based on foreign experiences,our traditional budget accounting model should be transformed into government accounting model.And the theory of fund accounting is very important for the reform in our country.

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Available abstract

China's traditional budget accounting is aimed to meet the macro-management's need for the accounting information,while the future government accounting needs to satisfy both the government and the taxpayers.Therefore,based on foreign experiences,our traditional budget accounting model should be transformed into government accounting model.And the theory of fund accounting is very important for the reform in our country.

Key concepts: Fund accounting, Accounting, Positive accounting, Accounting information system, Government (linguistics), Management accounting, Financial accounting, Social accounting

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