Research On The Financial Impact Of The Implementation Of The New Government Accounting System On Colleges And Universities

Along with the political system reform in our country,the functions of the government also gradually changed,and also puts forward new requirements to the government accounting and set up a new condition,the government reform of accounting system has gone through a long,accrual basis government accounting system is established,then,in October 2017,the Ministry of Finance promulgated the "administrative institution accounting system,the government accounting subjects and accounting statements" notice,asked 2019 colleges to implement such formal institution of government accounting system.Before high school accounting system has been implemented in colleges and universities,the government accounting system compared with institutions of higher learning accounting system change is bigger,the change will inevitably bring in colleges and universities financial great impact,at the same time,the change of the large span between old and new system would make the old and new systems of cohesion and there are some problems in the implementation of the new system,the accounting work of the school and the professional quality of accounting personnel will produce new challenges,therefore,colleges and universities according to the government accounting system of colleges and universities financial concrete effect and existing problems to take targeted measures to ensure the implementation of the new government accounting system of the ground.Based on this,this paper,the government accounting system of colleges and universities as the research object,the influence of the financial analysis of colleges and universities in the new system before and after the implementation of the change of financial work,and through the object of university as a case to H to specific analysis of the impact of the new accounting system of colleges and universities financial,analysis of H in the concrete problems existing in the implementation of the new accounting system,this article proposes the countermeasures of implementing the new accounting system.In this paper,through research and analysis,the impact of the current government accounting system in colleges and universities mainly includes,in terms of financial accounting,the depreciation of fixed assets and intangible assets,improve the integrity of the assets accounting in colleges and bad processing preparation,effectively improve the colleges and universities with money in reflect the value of the asset in the book of authenticity,simplifies the construction business accounting of colleges and universities;In terms of financial reports,accounting information of colleges and universities can be disclosed more clearly through financial statements and budget statements,so as to facilitate cost management and performance evaluation.In terms of financial management,budget management has been standardized and operational and decision-making capabilities have been improved.At the same time,there are still some problems in the implementation of the government accounting system in colleges and universities,including the mismatch of professional ability of accounting personnel,the imperfection of asset management system,the imperfection of financial management system and the delay in updating financial software.Based on the results of this case study,the author suggests that when implementing the government accounting system,colleges and universities should improve the professional ability of accounting personnel,improve asset management and related accounting,improve the financial management team,and strengthen the construction of financial information.To promote the implementation of government accounting system in colleges and universities as soon as possible,not only has certain practical significance for H colleges and universities,but also has certain theoretical and practical reference significance for other colleges and universities to implement government accounting system.