(A) The current budget accounting system is relatively backward.

The specific service object of accounting work in China is called accounting subject. According to the different accounting service subjects, the current budget accounting system can be divided into three parts, namely, administrative unit accounting, public institution accounting and total financial budget accounting. Among them, according to the distribution mode of the national budget, institutions can be divided into three categories: full amount, difference and self-supporting, and their composition forms are more complicated. Under the condition of market economy, self-supporting institutions that don't need state financial allocation, their internal operation modes such as management control and accounting are gradually developing into enterprises. However, with the rapid development of China's economy, the traditional accounting system can no longer meet the needs of the social and economic environment, and the current budget accounting system is difficult to comprehensively, accurately and truly reflect the financial situation and operating results of various institutions.

(B) accounting objectives are relatively single

At present, the objectives of China's accounting work include "decision-making usefulness view" and "entrusted responsibility view". Comparatively speaking, China's current budget accounting is mainly based on the concept of fiduciary responsibility, with supervision as its main task, aiming at providing relevant accounting information to the resource entrusting party. In the actual operation process, the financial department or the superior unit entrusts various institutions and administrative units to perform their duties, and at the same time, it is necessary to provide the entrusting party with relevant information on the performance of the entrusted duties. However, due to the diversified development trend of the specific service target of budget accounting information in China, the voice of the society for budget transparency is getting higher and higher, which makes the subject of accounting information use not limited to the financial resource client, and the concept of fiduciary responsibility as a single accounting goal can no longer meet the practical needs.

Accounting problems

At present, some institutions and administrative units in China have a single accounting subject, which is difficult to meet the needs of budget reform. In the face of matters beyond the scope of authority of the department, such as social insurance funds and capital construction funds, they are not included in the scope of accounting for unified accounting. The cost accounting of public institutions and administrative units in China often lacks scientificity, comprehensiveness and authenticity, and fixed assets are not depreciated, which makes it difficult to truly and accurately reflect the net value of fixed assets, leading to the distortion of accounting information. In addition, the accounting contents of current budget accounting often can't accurately and comprehensively reflect and account the government's creditor's rights and debts information, and there are no provisions on the accounting methods of some creditor's rights investments; For debt information, the cash basis is adopted, which makes some actual and formed liabilities unable to be reflected in time, and the recognition standard is mostly actually paid cash, which often leads to the phenomenon of inflated budget balance.

Second, the relevant measures to promote the reform of budget accounting

(1) Rebuilding the budget accounting system on the basis of accounting reform.

As budget accounting is an independent branch of the accounting system, it is necessary to rebuild the budget accounting system and comprehensively reform the overall framework. The current budget accounting system consists of government accounting, administrative accounting and institutional accounting. As far as the future development trend is concerned, it should be classified as a government accounting system, in which the relationship between total budget accounting and administrative unit accounting should be shared. At present, public institutions should be included in the accounting category of non-profit organizations, and gradually develop into enterprise accounting through reform and improvement. For the government's financial report, state-owned assets, social security funds, budget and procurement funds should be included in the financial information, so as to reflect the government's performance and financial fiduciary responsibility more comprehensively, truly and accurately.

(2) Improve and perfect the government accounting information system.

The accounting system aims to meet the needs of users and provide information. Financial report is the basic tool to realize information service. According to the needs of different types of users, financial reports should truly reflect relevant information. The design of government accounting report system is very important, including detailed government financial information, detailed expenditure and cost description, which provides the basis for government departments to make decisions and achieve the purpose of controlling expenditure. Both internal audit and independent external audit should be reflected in the form of statements; Combine accounting system with plan management, budget management, cash management, debt management and audit system; There is a detailed information report on assets, liabilities and human capital, which also reflects the relevant information of government output and government policies. In order to improve the efficiency of government work and strengthen cost management.

(3) The accrual basis should be treated differently according to the actual situation.

Users evaluate the performance of government financial accountability, and accrual basis is the main evaluation method. Under the new public management system, government accounting has been continuously reformed. Although the accounting models implemented are different, they all use accrual basis to a certain extent, which is the widely used accounting basis. According to its principle, income is confirmed by whether the government provides services. The current expenses after receiving services are corresponding obligations and should be treated as debts when they are included in the balance sheet, thus reflecting the financial situation and operating results of the government in detail. Accrual basis requires that all economic resources should be reflected in the balance sheet. China's accounting reform should not only proceed from reality, but also learn from international models to confirm accounts receivable and accounts payable, so as to achieve balance in each period and clarify government responsibilities. The reform of the accounting basis of China's plan calculation can be gradual, from individual to whole, from local to central, and fundamentally clarify the responsibility of the government.