Expenditure Cycle as Logic Starting Point of Building the Dual Integrated Governmental Accounting Elements

摘要

At present,there are great flaws in the budget accounting in China.Meanwhile,demand for accounting information in public budget management and control has become unquenchable.Based on expenditure cycle as a logical starting point to build the basic frame of budget accounting,this paper combines budget accounting with governmental financial accounting,and constructs the Dual Integrated Accounting Elements.Based on the research result of Guangdong Budget Accounting Institute,this paper designs the Dual Integrated Governmental Accounting Elements.