In China, after more than 20 years of reform and opening up, great changes have taken place in the market economy environment, especially the transformation of government functions, the reform of public finance system, the change of government revenue and expenditure classification subjects, the construction of government performance evaluation system and the strengthening of government supervision, which have put forward higher requirements for government accounting information reflecting government economic activities. Therefore, it is necessary to keep pace with the times and actively promote government accounting reform, which prompted me to introduce accrual basis into China's government budget and its accounting.
China's government accounting has always used cash basis for accounting and reporting, largely because this accounting basis can prove that cash expenditure meets the requirements of control and compliance. However, with the great changes in the public management environment, it has obviously shown various maladjustments to the new system. At present, the introduction of accrual basis has become a new trend of government accounting reform in the world.
In order to truly reflect the government's financial situation and management performance, provide high-quality financial information, enable the public to objectively and comprehensively evaluate the government's entrusted responsibility, eliminate all kinds of bad phenomena, and introduce the accrual basis of accounting, which has become an inevitable trend and requirement of government accounting reform in China. However, the author believes that there is no absolute accounting or reporting basis in accounting practice, whether it is enterprise accounting or government accounting. Only by combining cash basis with accrual basis can we reflect the whole picture.
Keywords:: summary of government budget accounting accrual basis cash basis
First, the trend of government accounting reform 1
Second, the government introduced the necessity of accrual basis 2
Third, the shortcomings of the traditional cash basis and the significance of the introduction of accrual basis by the government 3
Four, some problems of the government's introduction of accrual basis 4
V. The government should take measures to implement accrual basis.
Reference 7
refer to
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