Dissertation > Excellent graduate degree dissertation topics show

On the accrual basis of accounting in the use of our government

Author: DuanHaiZhou
Tutor: YangShuXiang
School: Capital University of Economics
Course: Accounting
Keywords: Accrual basis Government accounting Cash basis
CLC: F810.6
Type: Master's thesis
Year: 2005
Downloads: 1723
Quote: 8
Read: Download Dissertation

Abstract


Both the accrual basis and the cash basis are two basic methods of the accounting affirmance. The government accounting always use the cash basis as the accounting affirmance in the past. But since 20th century 80 ’s some western countries began to use the accrual basis in the government accounting, for example New Zealand and Australia. And after the 90’s more and more countries try to use the accrual basis in the government budgeting and the accounting, the reformation of made these countries be successful in improving the government management in some degree.As the tool of the budget management, Chinese government accounting which is based on the cash basis can satisfied the need of the budget in-out management. But with the change of the budget accounting environment, it appears the inadaptable to the the reality, it is necessary to adopt the accrual basis in the government in order to improve the government management lever and to build the modern government management system.Government accounting reformation is not only an economical problem, but also a political problem. We should draw lessons from international reform experiences and take the china-style road—the "stage-by-stage-going" way of the reformation from producing condition by the improvement of the existing system to kernel reformation in the change of measurement basis. The reform the classification setup of government revenue and outlay is the reform premise. Establishing the government financial accounting system is the reform basis. Finally we can progressively expand accrual basis reformation, up to constitute accrual government accounting, accrual government financial reporting.There are total four parts in the paper. The first part mainly introduce the situation of the research of the foreign countries and our own country. The second part is the theory analysis. Trying to analyze the difference of the accrual basis and the cash basis and then to get the conclusion that which one is more suitable to be the accounting affirmation for government in the modern time. And the main content is about the necessity and possibility of applying the accrual basis in the government. The third part is to say the relative reformation, for example the budget accounting system reformation and how to build the government accounting system by learning from the enterprise accounting. The last part is to give some advices about how to carry out the reformation and the plan.

Related Dissertations

  1. Research on Standards Construction of Government Accounting,F810.6
  2. The Research of Establishing Government Accounting Information Public System,F810.6
  3. Study on Reform of Government Accounting in China,F810.6
  4. Governmental Accounting in Financial Report Compare and Use for Reference between Our Country and Others,F810.6
  5. The Research on the Accounting Fundamentals of Social Insurance Funds,F842
  6. Researches on the Basis of Recognition and Measurement of Chinese Government Accounting,F810.6
  7. Reform of Government Financial Reporting,F810.6
  8. On Disclosure of Fiscal Transparency with Government Accounting,F810.6
  9. The Reform Model Choice of Government Accounting Recognition Basis,F810.6
  10. The Research on Governmental Accounting Reform in China Based on Accrual Basis,F810.6
  11. Transformation of the Government Accounting in Crises Administration,F810.6
  12. Research the Confirmation Basis of Government Accounting in China,F810.6
  13. A Research on China’s Government Financial Report Reform,F810.6
  14. A Study on the Construct of Events-based Government Accounting Information System,F810.6
  15. Institutions of the Introduction of Accrual,F810.6
  16. Disclosure of Government Accounting Problems and Countermeasures,F810.6
  17. On the Reform and Development of the Budget Accounting,F810.6
  18. Study on the Educational Costs Sharing of Higher Vocational College,G718.5
  19. A Research on the Accounting Issues of Local Government’s Public Debt of China,F810.6
  20. Studies on Earnings Persistence, Accruals and Cash Flows,F832.51

CLC: > Economic > Fiscal, monetary > Finance, the state's financial > Finance Theory > National authority accounting ( government accounting ),budget accounting
© 2012 www.DissertationTopic.Net  Mobile