A Study On Government Accounting Standards Conversion In S University

On October 24,2017,the Ministry of Finance promulgated the Notice of “Government Accounting Standards—Accounting Subjects and Accounting Statements of Administrative Institutions”,which will be implemented on January 1,2019.Colleges and universities no longer implement higher education institutions accounting standards.Compared with the accounting standards of higher education institutions,the revised payment accounting is used to combine financial information with budget information.The government accounting standards distinguishes between financial accounting and budget accounting.Financial accounting is based on accrual accounting,and budget accounting is based on payment accounting.The two have calculated from different dimensions and maintained a certain internal relationship,and reconstructed the government accounting standards.The government accounting standards has changed a lot.How can the higher education institutions,under the guidance of the relevant documents of the Ministry of Finance and the Ministry of Education,combine the actual situation of the university to complete the smooth transition of the higher education institutions accounting standards to the government accounting standards? It is an arduous task.As a university directly under the Ministry of Education,S University has a strong representativeness in the work and achievements of the conversion,and can provide reference experience for the conversion in other universities.This paper expounds the core content of the government accounting system reform,and analyzes the differences between the government accounting standards and the higher school accounting standards,and points out the direction for the conversion.This paper sorts out the case of S University's government accounting standards conversion.In view of the problems of financial personnel learning new standards and transforming accounting concepts,it is recommended that colleges strengthen the practicality and overallity of relevant training.In the financial accounting,in the management of assets under the accrual accounting,it is recommended that universities optimize the asset management and adjust the accounting methods to meet the fine,scientific and cost-effective management of assets.In the case of budget accounting,the problems of the budget balance account from the implementation of the revised payment accounting to the conversion of the full payment accounting,it is recommended that universities should rationalize the conversion sequence,strengthen data verification,and actively communicate with the Ministry of Education to determine relevant Matters to ensure the accuracy and smoothness of the connection.In view of the problems existing in the construction of financial software,it is suggested that universities should build a new architecture accounting software system.At the same time,strengthen the construction and upgrade of supporting software systems to enhance accounting.Efficiency,promote the full implementation of government accounting requirements;expand the effectiveness of government accounting reform through the construction of intelligent financial platform.I hope that through this article,it can provide reference and reference for the government accounting standards conversion of other universities and institutions.