Research On The Influence Of The New Government Accounting Standards And System On Assets Accounting In Public Institutions

China's original government accounting system is numerous with different caliber and uncomparable accounting information.Moreover,the original government accounting system generally adopts the payment realization system,emphasizes the budget management function,so it is difficult to reflect the assets and liabilities and the financial status of the administrative institutions.It is difficult to calculate the operating costs,and the quality of accounting information is not high,which affects the state and public to carry out scientific supervision and evaluation for administrative institution.With the development of economy and society,the enhancement of citizens' public management awareness and the requirements of the transformation of government functions,the principals of public resources-the scientific supervision of the state and the public,the requirements for the performance of the administrative institutions are becoming higher and higher,so the government accounting objective is changed to: reflect the assets and liabilities of the administrative institutions through accounting information,calculate their operating costs,carry out performance evaluation,and supervise the performance of their fiduciary duties.In order to achieve these goals,the Third Plenary Session of the 18 th CPC Central Committee in 2013 proposed the fiscal reform goal of “establishing a unified financial report under the accrual system”.Our country revised Budget Law in 2014.The ministry of finance has issued new Government Accounting Basic Standards?9 concrete standards and Government Accounting Systems-accounting courses and report from 2015 to 2018,and accounting standards system will be fully implemented in administrative institutions in2019.With the implementation of the new system,a series of changes have taken place in the financial accounting and asset management of administrative institutions.In view of whether these changes are conducive to the realization of accounting objectives,in this paper,a case study is carried out on the impact of the new system on the asset accounting of public institutions.Based on the background of the new system revision,in this paper,the dynamic cause of the new system revision is studied,and the asset management of the new system is analyzed from the changes of the new system accounting basis,the changes of accounting factors,the changes in accounting confirmation measurement and processing,and the changes in financial reporting requirements.Taking Institution S as an example,it is concluded that the new system is conducive to reflecting the true value of the assets of theinstitution,improving the efficiency of asset use,promoting the preservation and appreciation of state-owned assets,helping to reflect the operating costs of the institutions,and helping the country and society to conduct performance evaluation and supervision on institutions;the new system unifies the financial accounting of administrative institutions,and enhances the comparability of accounting subject information,which lays the foundation for establishing a unified government financial report under the accrual system.But there are also some problems of the new Governmeent Accounting Standards and System.Finally,in this paper,relevant suggestions are put forward,to solve the problems of the new Governmeent Accounting Standards and System.