Reform in the Government Accounting Based on Accrual Basis
Zhao Li-juan
Abstract
Zhao Li-juan
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.
Key concepts: Accrual, Accounting, Government (linguistics), Accounting information system, Basis (linear algebra), Governmental accounting, Economics, Business