The Influence Of Government Accounting Reform On The Performance Evaluation Of Public Institutions

In the early 1980 s,due to the financial pressure of governments in various countries to a certain extent,and the strong doubt of the public on the government performance management,the social public appeared a crisis of trust in the government public service,so it took the lead in setting up a new public management movement in the UK.The new public management movement is to deepen the reform of government performance evaluation.Government accounting provides the most important data source for government performance evaluation.In a sense,the focus of the reform of new public management movement is the reform of government accounting.With the rapid development of science and technology,great changes have taken place in the international environment.With the establishment of a socialist market economy system and the improvement and development of democratic politics,China's government functions have begun to change.At the same time,with the gradual increase of the accounting information data disclosed by the government,the enthusiasm of the public to participate in the government management is growing,and the public wants to participate in the government performance evaluation more and more,which requires that the accounting information data of the government departments should be more real and reasonable gradually,and more and more public want to participate in the service supervision of the government departments All of them put forward higher and newer requirements for the establishment of our government accounting reform system.In order to ensure the development of government performance evaluation,we need relatively accurate government accounting to provide accurate accounting information.By referring to the more advanced foreign government accounting,combined with the results of domestic research on the reform of government accounting,the Ministry of Finance issued a new "government accounting system" in2017,which requires all administrative institutions to fully implement the system from January 1,2019.For hospitals,the original "hospital accounting system" will no longer be implemented.This paper mainly through the introduction part,respectively describes the background of the topic,the significance of this study,mainly divided into theoretical and practical significance,draw up the research framework and content of the paper,determine the research methods,and summarize the innovation and shortcomings of this study.In addition,in the second chapter,it analyzes the domestic and foreign literature,introduces the process and reasons of the reform of government accounting,and expounds the theoretical concept of government performance evaluation in the second chapter.Then the second chapter introduces the theoretical concepts of government accounting and government performance evaluation,the background of the new government accounting system and the motivation of the reform.Thirdly,the third chapter selects the case of Fuwai Hospital in Yunnan Province to explain the impact of the implementation of government accounting on performance evaluation.The fourth chapter of this paper analyzes the Enlightenment of the research case to the government accounting reform and performance evaluation.Finally,the fifth chapter concludes the impact of government accounting reform on performance evaluation.Through the data analysis of 2018 and 2019 performance evaluation of case units,it is concluded that the reform of accounting system has certain impact on hospital performance evaluation.Fuwai Hospital implemented the hospital accounting system in 2018,so the performance evaluation failed to fully reflect the operation status and operation of each department,and could not confirm the profit and loss status of each department.After the implementation of the government accounting system in 2019,the depreciation of equipment,amortization of intangible assets,etc.will be included in the current cost,which is conducive to the hospital management to clearly grasp the hospital's operation status,truly reflect the financial situation of the whole hospital,and help the hospital to make decisions.