Research on Government Budget Accounting Issues

Author: Wang Yongjun
Publisher:
Publish Date: 2004-08-01
Features: This book extensively employs comparative research methods. Taking the budget accounting models commonly adopted by current developed countries and mediated by authoritative international organizations as a reference, it clearly outlines the differences and weaknesses of China's current budget accounting system. The research theme of this book is "budget accounting," with the full name being "government budget accounting." Considering the overlap in both concepts and practices between budget accounting and government accounting, this book also discusses budget accounting reform issues within the framework of government accounting. Such discussions should be regarded as supportive rather than detached from the book's main theme. The purpose of this book is to construct a clear target model for China's medium- and long-term budget accounting reform, which can effectively support budget and financial management while aligning to a high degree with international standards, as well as the strategies and steps to achieve this target model. To this end, the book extensively incorporates research findings on budget accounting from around the world and conducts an in-depth reflection and elaboration on the main shortcomings of China's current budget accounting system, providing a solid foundation for the selection and positioning of the target model.