Analysis on the Application of Integrated Dual Bases in Government Accounting
At present,China's government accounting uses a dual bases accounting model,which,because the two accounting bases are independent of each other,generates repetitive accounting on the one hand and does not a-chieve effective convergence on the other.According to the different application ways of accounting bases,account-ing operations are divided into three categories:pure cash-based operations;pure accrual-based operations,and mixed operations.Under the integrated dual bases accounting model,government accounting takes the integration of accounting elements as a prerequisite,and the three types of accounting operations apply direct integration or ad-justed integration respectively to achieve the integration of accounting recognition and measurement so as to reduce repeated counting,and to achieve an effective convergence between the two types of accounting through the form of surplus statement.
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