Government Accounting Research Report

Author: None
Publisher:
Publish Date: 2005-11-01
Features: With the gradual establishment of China's socialist market economy system, public financial management framework, and the deepening of various fiscal reforms such as departmental budgets, centralized treasury payments, and government revenue and expenditure classification, the incompatibility of the current budget accounting system has become increasingly evident, necessitating improvement. The Accounting Department of the Ministry of Finance has studied the current status and main problems of the existing budget accounting system, as well as advanced experiences in government accounting from abroad, and has written a series of government accounting research reports. The writing of the government accounting research reports has made valuable explorations in promoting China's budget accounting reform and government accounting research, providing a reference for government departments, academia, and the practical field to study government accounting issues. This book mainly introduces the basic requirements of the International Monetary Fund on "fiscal transparency" and its impact on China's government accounting reform, as well as an overview of Germany's government accounting reform and its implications for China.