The Application of Accrual Basis in Government Financial Accounting

Wang Li

doi:doi:10.11648/j.si.20170504.14

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The Application of Accrual Basis in Government Financial Accounting

Wang Li

Published in Science Innovation (Volume 5, Issue 4)

Received: 10 May 2017 Accepted: Published: 11 May 2017

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Abstract

For the government accounting and budget accounting, The most important way is the accrual basis, however, in the actual work, Cash-basis Accounting is still dominant. With the development of China's economy and accounting, The current system of cash basis is becoming more and more difficult to match with the national conditions, and appear many problems. The accrual basis has been adopted in many western countries, and achieved good results, so the government financial accounting in the application of accrual system has gradually become one of the main measures of the government financial accounting reform. Based on the background of government financial accounting, this paper analyzes the application of accrual basis in order to provide effective reference for relevant departments.

Published in	Science Innovation (Volume 5, Issue 4)
DOI	10.11648/j.si.20170504.14
Page(s)	216-219
Creative Commons	This is an Open Access article, distributed under the terms of the Creative Commons Attribution 4.0 International License (http://creativecommons.org/licenses/by/4.0/), which permits unrestricted use, distribution and reproduction in any medium or format, provided the original work is properly cited.
Copyright	Copyright © The Author(s), 2024. Published by Science Publishing Group

Keywords

Government, Financial Accounting, Accrual Basis, Application

References

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[4]	张彦俐．浅议权责发生制在政府会计中的具体应用[J]．行政事业资产与财务，2014,18:33+35。
[5]	梅凯．关于权责发生制在行政事业单位会计中的应用之探讨[J]．中小企业管理与科技(中旬刊),2015,11:65。
[6]	杜敏，徐娜，孙娜．权责发生制在事业单位会计核算中的应用探究[J]．现代经济信息，2016,01:238。
[7]	仲敏．试分析权责发生制在事业单位会计核算中的应用[J]．财经界(学术版),2016,11:193。
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APA Style

Wang Li. (2017). The Application of Accrual Basis in Government Financial Accounting. Science Innovation, 5(4), 216-219. https://doi.org/10.11648/j.si.20170504.14

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ACS Style

Wang Li. The Application of Accrual Basis in Government Financial Accounting. Sci. Innov. 2017, 5(4), 216-219. doi: 10.11648/j.si.20170504.14

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AMA Style

Wang Li. The Application of Accrual Basis in Government Financial Accounting. Sci Innov. 2017;5(4):216-219. doi: 10.11648/j.si.20170504.14

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@article{10.11648/j.si.20170504.14,
  author = {Wang Li},
  title = {The Application of Accrual Basis in Government Financial Accounting},
  journal = {Science Innovation},
  volume = {5},
  number = {4},
  pages = {216-219},
  doi = {10.11648/j.si.20170504.14},
  url = {https://doi.org/10.11648/j.si.20170504.14},
  eprint = {https://article.sciencepublishinggroup.com/pdf/10.11648.j.si.20170504.14},
  abstract = {For the government accounting and budget accounting, The most important way is the accrual basis, however, in the actual work, Cash-basis Accounting is still dominant. With the development of China's economy and accounting, The current system of cash basis is becoming more and more difficult to match with the national conditions, and appear many problems. The accrual basis has been adopted in many western countries, and achieved good results, so the government financial accounting in the application of accrual system has gradually become one of the main measures of the government financial accounting reform. Based on the background of government financial accounting, this paper analyzes the application of accrual basis in order to provide effective reference for relevant departments.},
 year = {2017}
}

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TY  - JOUR
T1  - The Application of Accrual Basis in Government Financial Accounting
AU  - Wang Li
Y1  - 2017/05/11
PY  - 2017
N1  - https://doi.org/10.11648/j.si.20170504.14
DO  - 10.11648/j.si.20170504.14
T2  - Science Innovation
JF  - Science Innovation
JO  - Science Innovation
SP  - 216
EP  - 219
PB  - Science Publishing Group
SN  - 2328-787X
UR  - https://doi.org/10.11648/j.si.20170504.14
AB  - For the government accounting and budget accounting, The most important way is the accrual basis, however, in the actual work, Cash-basis Accounting is still dominant. With the development of China's economy and accounting, The current system of cash basis is becoming more and more difficult to match with the national conditions, and appear many problems. The accrual basis has been adopted in many western countries, and achieved good results, so the government financial accounting in the application of accrual system has gradually become one of the main measures of the government financial accounting reform. Based on the background of government financial accounting, this paper analyzes the application of accrual basis in order to provide effective reference for relevant departments.
VL  - 5
IS  - 4
ER  -

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Author Information

Wang Li

School of Economics and Management, Jiangsu University of Science and Technology, Zhenjiang, China

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Plain Text BibTeX RIS

APA Style

Wang Li. (2017). The Application of Accrual Basis in Government Financial Accounting. Science Innovation, 5(4), 216-219. https://doi.org/10.11648/j.si.20170504.14

Copy | Download

ACS Style

Wang Li. The Application of Accrual Basis in Government Financial Accounting. Sci. Innov. 2017, 5(4), 216-219. doi: 10.11648/j.si.20170504.14

Copy | Download

AMA Style

Wang Li. The Application of Accrual Basis in Government Financial Accounting. Sci Innov. 2017;5(4):216-219. doi: 10.11648/j.si.20170504.14

Copy | Download

@article{10.11648/j.si.20170504.14,
  author = {Wang Li},
  title = {The Application of Accrual Basis in Government Financial Accounting},
  journal = {Science Innovation},
  volume = {5},
  number = {4},
  pages = {216-219},
  doi = {10.11648/j.si.20170504.14},
  url = {https://doi.org/10.11648/j.si.20170504.14},
  eprint = {https://article.sciencepublishinggroup.com/pdf/10.11648.j.si.20170504.14},
  abstract = {For the government accounting and budget accounting, The most important way is the accrual basis, however, in the actual work, Cash-basis Accounting is still dominant. With the development of China's economy and accounting, The current system of cash basis is becoming more and more difficult to match with the national conditions, and appear many problems. The accrual basis has been adopted in many western countries, and achieved good results, so the government financial accounting in the application of accrual system has gradually become one of the main measures of the government financial accounting reform. Based on the background of government financial accounting, this paper analyzes the application of accrual basis in order to provide effective reference for relevant departments.},
 year = {2017}
}

Copy | Download

TY  - JOUR
T1  - The Application of Accrual Basis in Government Financial Accounting
AU  - Wang Li
Y1  - 2017/05/11
PY  - 2017
N1  - https://doi.org/10.11648/j.si.20170504.14
DO  - 10.11648/j.si.20170504.14
T2  - Science Innovation
JF  - Science Innovation
JO  - Science Innovation
SP  - 216
EP  - 219
PB  - Science Publishing Group
SN  - 2328-787X
UR  - https://doi.org/10.11648/j.si.20170504.14
AB  - For the government accounting and budget accounting, The most important way is the accrual basis, however, in the actual work, Cash-basis Accounting is still dominant. With the development of China's economy and accounting, The current system of cash basis is becoming more and more difficult to match with the national conditions, and appear many problems. The accrual basis has been adopted in many western countries, and achieved good results, so the government financial accounting in the application of accrual system has gradually become one of the main measures of the government financial accounting reform. Based on the background of government financial accounting, this paper analyzes the application of accrual basis in order to provide effective reference for relevant departments.
VL  - 5
IS  - 4
ER  -

Copy | Download