Mueller said： ＂The environment has reflection on accounting; different cultural, economic, legal and political backgrounds produce different accounting systems.＂ It＇s no exception with government accounting. Since...Mueller said： ＂The environment has reflection on accounting; different cultural, economic, legal and political backgrounds produce different accounting systems.＂ It＇s no exception with government accounting. Since 1998, China＇s current budget accounting system has been acting as government accounting. Basically, it fulfilled the needs of relevant government accounting. The government accounting integrated with budget accounting. As time passes by, the current budget accounting can not meet the deepening globalization of the market economy nor the developing economic and political environment in terms of the definition of objectives, choices of basic accounting, offering of accounting information. In recent years, public finance reform, transformation of government functions, the public consciousness and other factors call for higher needs for the new government accounting. The current budget fails to provide enough government accounting information that the public need. In 2011, China started a pilot of performance management and performance budgeting in the country. The efficient use of public funds, the profits, and the effectiveness of public information draw more users＇ attention. It becomes more important for the govemrnent accounting larovidin~ information of performance evaluation.展开更多
Public economics is a science of studying government economic behaviors, and an interdiscipline of politics and economics. As China is at the primary stage of socialism and the development of various domestic causes i...Public economics is a science of studying government economic behaviors, and an interdiscipline of politics and economics. As China is at the primary stage of socialism and the development of various domestic causes is still in a period of exploration, it is very important for the reform of the socialist modernization to strengthen domestic administrative management. Society is the subject of national reform and development in the long run, and thus maintaining the stability of domestic social order is not only the prerequisite for the long-term survival and development of China, but also the key requirement of ensuring people to live and work in peace and contentment. This thesis, first of all, introduces the management concept of public economy and the necessity of government＇s involvement in supervising economy. And on the basis of these, the thesis put forward the direction of transforming government economic functions and several precautions that should be noticed in government economic behaviors.展开更多
文摘Mueller said： ＂The environment has reflection on accounting; different cultural, economic, legal and political backgrounds produce different accounting systems.＂ It＇s no exception with government accounting. Since 1998, China＇s current budget accounting system has been acting as government accounting. Basically, it fulfilled the needs of relevant government accounting. The government accounting integrated with budget accounting. As time passes by, the current budget accounting can not meet the deepening globalization of the market economy nor the developing economic and political environment in terms of the definition of objectives, choices of basic accounting, offering of accounting information. In recent years, public finance reform, transformation of government functions, the public consciousness and other factors call for higher needs for the new government accounting. The current budget fails to provide enough government accounting information that the public need. In 2011, China started a pilot of performance management and performance budgeting in the country. The efficient use of public funds, the profits, and the effectiveness of public information draw more users＇ attention. It becomes more important for the govemrnent accounting larovidin~ information of performance evaluation.
文摘Public economics is a science of studying government economic behaviors, and an interdiscipline of politics and economics. As China is at the primary stage of socialism and the development of various domestic causes is still in a period of exploration, it is very important for the reform of the socialist modernization to strengthen domestic administrative management. Society is the subject of national reform and development in the long run, and thus maintaining the stability of domestic social order is not only the prerequisite for the long-term survival and development of China, but also the key requirement of ensuring people to live and work in peace and contentment. This thesis, first of all, introduces the management concept of public economy and the necessity of government＇s involvement in supervising economy. And on the basis of these, the thesis put forward the direction of transforming government economic functions and several precautions that should be noticed in government economic behaviors.
