Government Accounting and Auditing Studies
This project investigates the fundamental theories and practices of government accounting, financial reporting, and auditing in the modern era, while also exploring the impacts and challenges posed by ongoing reforms in these areas. Through literature reviews and comparative studies, the research examines the theoretical dimensions of government accounting, financial reporting, and auditing, assessing the strengths and weaknesses of various models. Additionally, the study evaluates the consequences of recent reforms and identifies potential issues they may introduce. The research aims to develop and refine a comprehensive government accounting system, offering theoretical insights and practical guidance to improve China’s governmental financial reporting and auditing frameworks.