2009Journal of Changshu Institute of TechnologyRequires access

Reform in the Government Accounting Based on Accrual Basis

Zhao Li-juan

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Abstract

With the transformation of government functions in market economy,the introduction of accounting on accrual basis is both a fundamental problem and a hot issue in the government accounting reform.This paper makes an analysis of the introduction of accounting on accrual basis to the government accounting reform as a realistic choice and puts forward the application of accrual basis in the government accounting reform.

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With the transformation of government functions in market economy,the introduction of accounting on accrual basis is both a fundamental problem and a hot issue in the government accounting reform.This paper makes an analysis of the introduction of accounting on accrual basis to the government accounting reform as a realistic choice and puts forward the application of accrual basis in the government accounting reform.

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Available abstract

With the transformation of government functions in market economy,the introduction of accounting on accrual basis is both a fundamental problem and a hot issue in the government accounting reform.This paper makes an analysis of the introduction of accounting on accrual basis to the government accounting reform as a realistic choice and puts forward the application of accrual basis in the government accounting reform.

Key concepts: Accrual, Accounting, Government (linguistics), Accounting information system, Basis (linear algebra), Governmental accounting, Economics, Business

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