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has been cited by the following article:

• TITLE: New Achievements of Government Accounting Reform in China—“Governmental Accounting Standards—Basic Standards”

  AUTHORS: Fangping Gan

  KEYWORDS: Government Accounting, Basic Principles, Future Development

  JOURNAL NAME: Modern Economy, Vol.7 No.4, April 28, 2016

  ABSTRACT: Through joint efforts, “Chinese Government Accounting Standards—Basic Standards” was finally officially promulgated on October 23, 2015. This is a great achievement of our government accounting reform and it has a significant influence on future reform in China. The purpose of this paper is introducing our first government accounting standards and by comparing, I find several ways to safeguard its implementation. My conclusion is that our future governmental accounting standards will be better and more fruitful.