Research On The Impact Of Government Accounting Reform On Asset Accounting Of HZ University

On October 24,2017,the Ministry of Finance,Finance and Accounting [2017] No.25 issued a notice on printing and issuing the "Government Accounting System-Accounting Subjects and Statements of Administrative Institutions",which clearly implemented the government accounting system from January 1,2019.With the implementation of the new standard system,a series of changes have occurred in the asset accounting of public institutions.Colleges and universities are a special type of public institution.What kind of impact the reforms have on the asset accounting of colleges and universities,and how colleges and universities should adapt to the reform and conduct asset accounting under the new system are issues worth considering.Based on the actual situation of HZ colleges and universities,this paper analyzes the specific impact of government accounting reform on its asset accounting starting from the changes in the asset accounting of the university before and after the government accounting reform,and summarizes the difficulties encountered in the transition between the old and new accounting systems of HZ universities.It is analyzed that the asset accounting of this university faces the problem of inventory of existing assets and funds management in the reform,it is difficult to change the accounting concept of financial personnel,the management of assets at this stage is difficult to meet the requirements of the government accounting system,and the lagging of information construction hinders the convergence Difficult issues such as progress.In view of the above problems,and also the problems existing in the reform of many universities,relevant improvement measures are given.It will pave the way for the orderly advancement of government accounting reform in the future and provide a certain reference for asset accounting of similar institutions.It is hoped that colleges and universities can better implement the government accounting reform and the government accounting system,and assist and promote the development of higher education through government accounting reform.