Reform of Government Accounting

[Abstract] the development process of Sino-US government accounting is different from the accounting basis, the U.S. government accounting to accrual-based, the Chinese government cash basis of accounting is still the main reason is that the deeper study of accounting in which different environment. Accounting is a product of a certain environment and with the environment is changed. as a branch of accounting, government accounting is also true. Therefore, the basis of government accounting reform in China to adapt to their environment in order to be effective.

[Keywords:] government accounting; accounting environment; accounting basis

The basis of the reform of government accounting is not an isolated process that requires the cooperation of all aspects of the reform can be carried out smoothly. The basis of accounting reform in the government, many scholars have studied and achieved some results, but mostly from the system itself talk about reform, to the neglect of which the accounting environment. determine the accounting basis, to consider the accounting environment, the basis of different accounting for different accounting environments. compared to the United States, China, the slow process of reform of government accounting basis, the not because the accrual system itself, but mainly our government accounting accrual basis of accounting conditions are not ripe, these conditions constitute the basis for the reform of government accounting accounting environment, including internal environment and external environment.

Accrual stressed the economic substance of transactions, more emphasis on cash basis and budget consistency. Our government accounting management control process to budget accounting, which is more dependent on the cash basis, thus affecting the pace of reform . Government Accounting based reform first by political environment. accounting is a tool for reflecting the objective of economic activity, so the economy will affect the development of accounting activities, thus affecting the basis of accounting reform. Government Accounting is the main basis for the implementation of reform accounting personnel, and accounting the concept of staff, the quality is a certain form of cultural and educational environment, so the cultural and educational environment will certainly affect the reform process. Government Accounting based reform involves a large number of data conversion, which requires the support of computer systems, so the level of technological development will also affect the reform process. Of course, reform of government accounting basis can not do without a specific legal environment. Thus, reform of government accounting basis to a smooth, first of all to create a reform or reform of the accounting environment, while improving the environment, so this from another angle, the two countries through the analysis of similarities and differences between the government accounting environment, looking for more suitable basis of accounting reform in the Chinese government accounting environment, to promote reform of government accounting basis.


The United States and compared the government accounting environment

(A) of the internal environment (see Table 1)

(B) the external environment (see Table 2)
From the internal environment analysis, U.S. Government Accounting consistent internal environment in which, I believe that led to U.S. government accounting is the main reason for the different external environment.

Table 2 describes the U.S. Government Accounting comparison of the external environment.


Second, on the basis of the Chinese Government Accounting Reform

Through the above comparison of China and the U.S. government accounting environment, we can find different accounting basis is produced in the different government accounting environment.

From the internal environment, governmental organizations, the goal is basically the same, are not for profit, and provide services to citizens, so this factor is not the basis of accounting for different reasons. The financial resources of the main difference is that the U.S. government sources funds from the capital market more to complete the transaction through the market, which calls for the basis of accounting to reflect the real economic transactions, the accrual to meet this requirement; and our government less money from the capital markets, market will not choose to make based on the accounting requirements. government management control process is implemented through the budget, but the U.S. government budget and accounting to contact more tightly, it greater reliance on an accrual basis; our government is According to the budget to organize economic business activities conducted within the budget, the budget only records of the business, focusing on consistency with the budget. using cash basis, accounting only to confirm the actual cash received or paid transactions, which is to maintain and budget consistent basis.

From the external environment, political environment on the basis of government accounting is fundamental. U.S. non-centralized political environment, relatively little government intervention, the autonomy of choice of accounting based on relatively large; China is a centralized state Government intervention in more and more areas are mandatory, mandatory, departments less autonomy, so lazy to find new ways to reform the cash basis will exist for a long. From the economic environment, the two countries The biggest difference is the degree of development of the market economy. U.S. citizens understand the government information through the market, which requires the government to adopt accounting transactions to reflect the accounting basis in real terms; of our citizens understand the government less information requirements from the public less pressure of public opinion, so the less pressure for reform. legal environment to ensure the smooth implementation of reforms in the security, the U.S. government for the implementation of Government Accounting Reform issued a series of laws and regulations, and independent as the basis for government accounting standards; our government basis of accounting reform legislation is not enough preparation done, the reform can not be guaranteed, the implementation of accrual process will encounter many obstacles. Government Accounting-based reform, government accounting officers need to have a higher professionalism and high level of government financial accounting. Government Accounting officers must be familiar with the two accounting-based accounting methods will know how to convert, our professionals in this area are not many, which prevented the introduction of accrual . Government Accounting information system based reform requires a very complete, because the reform process involves a lot of data conversion. the United States to reform and improve the information system was smooth, and our current government is no such unified accounting information system, to pass it different accounting basis to achieve the conversion between the data, which undoubtedly brought great difficulties of reform.


Through the analysis that the internal government accounting environment, external environment, political environment, economic environment, more of an impact the choice of the basis of government accounting, and legal environment, cultural environment, technological environment is based on the accounting impact of the reform process even more. The United States rapid development of government accounting, government accounting reform in China can learn from their experience. but because of U.S. government accounting environment is different, only the reform carried out in a specific environment can be effective, so the process of reform must take into account the unique accounting of Government Accounting environment, or just in vain. accounting basis the environmental impact of accounting reform, good accounting environment can promote the development of reform, otherwise constrained. based on the current reform of government accounting environment has yet to be optimized to improve the environment can only be made based on the Chinese Government Accounting reform is a major breakthrough.


Third, the optimization of the Chinese government accounting environment and promote reform of government accounting basis

(A) the transformation of government functions, build a service-oriented government, the development of a market economy with Chinese characteristics, reform of government accounting basis to create a good political and economic environment
As China's market-oriented continuous improvement of the market in resource allocation based on more and more obvious role. The Government functions must be shifted from the direct control of the indirect macro-control economic life, to adapt to the market economy development, creating a good environment for economic development , citizen communication between the government can rely more on the market.

Service-oriented government adhere to the social standard, Citizen Standard, adhere to the "people-oriented" and emphasized that the primary civil rights. China's reform and opening up and economic development of the market is actually a gradual conversion of the process of government functions. The progressive realization of government functions, clearly the Government's fiduciary responsibilities, the development of a market economy with Chinese characteristics, for reform to create a good political and economic environment.

(B) building a complete legal system, reform of accounting basis for the government to provide legal protection
Reform of government accounting basis to ensure the smooth progress in legislative work must be fully prepared to create a sound legal environment. In the United States before 1990, adopted a series of reform measures to improve public sector financial and performance management, reflect the requirements of the federal government to provide adequate financial entities
Condition and operating results, financial statements, system of government accrual accounting conversion to the foundation, to ensure the smooth implementation of the reform. In accounting standards, the United States by the Federal Accounting Standards Board Advisory Council developed a set of relatively independent accounting standards system. At present the implementation of China's total fiscal 1998 budget accounting <<general budget accounting system>>, has not developed specifically for the Government Accounting Standards In 1998 the implementation of an accounting budget accounting system is adapted to the situation at that time . As the socialist market economic system continuously improved and the budget management system, the deepening of reform and China's accession to the World Trade Organization, and requirements of users of accounting information, great changes have taken place, the original budget accounting system is more and more suited , the total budget for the implementation of the financial accounting system also appears drawbacks. China can learn from the successful experience of the United States to develop a separate set of government accounting standards, the government accounting rules to follow. because of special circumstances, the accounting profession in the development of accounting The role of norms can not be dominant, but attention should be paid. because they are linked more closely with the market, access to information more and more familiar with the specific business operation requires a kind of law to protect and constraints. Therefore, the accounting specifications developed by professional organizations as the Government in formulating the legal, institutional and other additions to form a complete legal system.

Links to Research Papers Download http://www.hi138.com (C) active participation of relevant departments and personnel to support the Government reform of accounting basis
Implementation of accrual basis of accounting-based reform of government accounting, the department needs a complete organizational structure, clear division of responsibilities and conduct a comprehensive financial management system to standardize the management process under the new basis. Public sector reform without strong government can not be supported. Government Accounting based reform is not in isolation, and need to actively cooperate in various sectors, particularly financial sector support, the reform requires the government from the human, financial, material and other aspects of the investment. Government Accounting officers must first positive with the reform, and constantly learning new theories and theory and practice. information technology personnel, R & D personnel in their respective areas of expertise for the reform to play their own services, such as assisting with the development of new information systems to promote the reform of government accounting. Government Accounting based reform is a complicated system, not only policies, and technically demanding, and involves many aspects, more related to the concept of government changes and political decisions. U.S. Government accounting reform has been slow, mainly because the United States that thinking and understanding is not uniform, the departments did not communicate with each other and hinder reform. Therefore, the change in thinking, the basis of common understanding for the Government Accounting smooth implementation of the reform is particularly important, should do preparatory work before the reform, has laid a good foundation for reform . Of course, the strong support of government leaders at all levels is critical to the success of reform elements.

(D) emphasis on science and education development and training of qualified personnel, to speed up the pace of reform of government accounting basis
Reform of Government Accounting necessarily based on the accounting staff of professional quality new demands, is bound to the same need for a large number of existing government accounting personnel to carry out the training, the training must be taken into the appropriate mechanism for regular training of government accountants to carry out follow-up education to improve the quality of government accounting personnel and level of practitioners, and improve government financial accounting standards to meet the requirements of the government financial management. As soon as the implementation is still not possible accrual, cash basis and accrual of the co-existence is bound to exist for a long time to ensure that government accounting and financial management systems running the government, it must deal with relations between the two accounting-based, can not mutually exclusive, but to complement each other and integrated. In addition, reform of government accounting basis existed in the process large amounts of information, adjustment and transformation of data, which requires a comprehensive information system, upgrading the existing system to update. To reform must first improve the existing information system, integrate information and communication, must be compatible with the new system, to reform a good information platform. to develop science and technology, the existing management and accounting tools for improved information technology to improve the degree of reform is bound to save more human, material and financial resources to improve the efficiency of the reform. ●

[References]
[1] Liding Qing, Liu Dong. Comparative Study of American Government Accounting Environment [J]. Economist, 2003 (8) :199-200.

[2] COLLECTED ESSAYS. Governmental and non-profit organization accounting [M]. Fudan University Press ,2005.20-50.

[3] Wang Chenming. From the Chinese Government Accounting accounting environment target location [J]. Business Accounting, 2007 (7) :8-11.

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