Author(s)

Liangmeng Wei

Corresponding Author

Liangmeng Wei

ABSTRACT

All the time, people used to casually mention the government accounting standards system, the specific meaning of the two words for the standards and system lack of accurate grasp, what is the accounting standards? What is the accounting system? As a component of accounting standards and accounting systems, the relationship between governmental accounting standards and governmental accounting systems is still in a scarce area of research. Therefore, this paper will make a detailed summary of the meaning of governmental accounting standards and governmental accounting system, and analyze the relationship between them, so as to provide a more systematic theoretical explanation for the future accounting work. More hope to provide researchers with the valuable reference basis to figure out the difference between government accounting standards and government accounting system, can be clear about the meaning of implementation of accounting standards in our country and its impact on accountants, certified public accountants and the new requirements[1].

KEYWORDS

Accounting standards, Accounting system Government, Research background and significance