The Impacts Of The New Government Accounting System On Public Institutions About Assets Accounting And Income And Expenditure Accounting

In view of under the former government accounting system the comparability of accounting information was not strong and the quality of government financial reporting information was low,this is due to the coexistence of a number of accounting systems and more complex systems,the Ministry of Finance has issued a series of standards and systems to improve our government accounting system since 2013.On January 1,2019,the new government accounting system has been implemented in our country,which has brought great changes to various institutions.On this basis,this paper analyzes the impacts of the new government accounting system on institutions from the perspectives of assets accounting and income and expenditure accounting.Concerning assets accounting and income and expenditure accounting,this paper makes a comparative of the new government accounting system and the original public institution accounting system,on this basis,the paper analyzes the changes and effects of the government accounting system by combining with institution T,and then finds that the new government accounting system has more advantages in the setting and handling of Accounting Calculation System and Accounting Subjects.Besides,this paper deeply analyzes the problems of incomplete inventory,non-standard management and unreasonable accounting in the implementation of the new government accounting system in institution T,and puts forward concrete implementation methods from three aspects: improving the inventory method,standardizing the management system and improving the quality of financial personnel.At the same time,aiming at the problems of accounting irregularities and budget management mechanism in the accounting of income and expenditure of institution T,this paper puts forward detailed solutions from the aspects of standardizing accounting process and building management system.Through careful research in this paper,I hope to provide some experience for other institutions to implement the new government accounting system.