我国政府会计确认与计量基础研究

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1、AbstractSincethe1980s,thenewpublicmanagementmovementhasledtogovernmentalreformsofaccrual-basisaccountingindifferentareas,todifferentlevelsaroundtheworld,especiallyinmembercountriesofOECD.Reformshaveachievedremarkableresults,greatlypromotingthedevelopmentofnational

2、economies.Intheearly20thcentury,theoutbreakoftheU.S.FinancialcrisisandEuropeansovereigndebtcrisisonceagainmadetheworldawareoftheimportanceofdisclosinggovernmentalaccountinginformationonthebasisofaccrualaccounting.Inrecentyears,withChina’sfiscalandfinancialreformsg

3、raduallydeepeningandcitizensofthedemocraticconsciousnessenhancement,thepublichaveahigherdemandoftheintegrityandtransparencyofgovernmentaccountinginformation.Sothegovernmentdepartmentbegantodisclosethegovernmentaccountinginformationbypublicizingbudgetsinnetwork.Acc

4、ountingsystemonthecashbasiscannotprovidetheaccountinginformationthattheusersneed.Duetothecontradictionbetweenthecurrentgovernmentaccountingsystemandtheinformationneededandprofoundchangesindomesticandoverseasenvironment,ourgovernmentshavespeededuptheapplicationproc

5、essofaccrual-basisaccounting,andimplementedpoliciesandmeasurestopromotereformsofgovernmentaccrualaccountingsuccessively.Researchonspecificapplicationofaccrualbasisaccountingonaccountingelementsaffirmationandmeasurementisnotonlyoftheoreticalvaluebutalsoofpracticals

6、ignificance.Generallyspeaking,therearetwogovernmentaccountingbasis:cashbasisandaccrualbasis.Certainamendmentswillbemadeinthespecificapplication.Themaindifferencebetweencash-basisaccountingandaccrual-basisaccountingisthatthegovernmentalaccountinginformationontheacc

7、rual-basisismoreconducivetotheevaluationofgovernmentperformanceandthefulfillmentoftheirfiduciaryresponsibilities.Foreigngovernmentsselectdifferentaccountingsystemsaccordingtotheirsituations,andtheirreformsprovidevaluableexperienceforChina'sapplicationofgovernmenta

8、ccrual-basisaccounting.Throughthecomparisonoftwoaccountingbasis,wecanconcludethattheaccrualbasisistherealisticchoiceofChinesegovernmentaccounting.Cashba