The Application Of Government Accounting Standard System In S City Inspection System

Since the reform and opening up in China,government accounting has made a series of changes,gradually forming a government accounting system with budget accounting as the core and cash accounting as the basis,which basically meets the needs of department budget management.But because of the limitation of cash system and The coexistence of several systems in the field of government accounting,the government department’s balance sheet condition,the operation cost and so on cannot reflect effectively,the government financial report is a sham,it is difficult to meet the requirements of the authority and the public on the comprehensiveness,accuracy and timeliness of government financial information,a new round of government accounting reform is imminent.Since the third plenary session of the 18 th central committee of the communist party of China put forward the requirement of establishing a comprehensive financial reporting system based on accrual basis.After a series of investigations and comments,the new government accounting standards and systems were gradually issued and implemented,forming a government accounting system with the government accounting standards system as the core.Accounting under the government accounting standard system has the dual functions of financial accounting based on accrual basis and budget accounting based on cash basis,realizing the moderate separation and connection between financial accounting and budget accounting,to fully and clearly reflect the financial information and budget execution information of the unit.This paper takes the application example of government accounting standard system in S city inspection system as a case,on the basis of introducing the application status of government accounting standard system,including preliminary preparation,daily accounting treatment,preparation and analysis of accounting statements,it is concluded that the application of government accounting standard system is beneficial to the management of assets and liabilities,the recognition of operating costs and the analysis of economic conditions.At the same time,The problems encountered in the application of governmentaccounting standard system in S city procuratorial system are summarized,and further analysis and summary of the reasons for the existence of the problem,It is found that these problems are mainly caused by the imperfect content of the government accounting standard system and the lack of personnel capacity and responsibility consciousness,it affects the accuracy of accounting information and the practicability of financial report,and puts forward practical and effective solutions.The paper is divided into six parts: the first part is the introduction,including the research background and significance,research ideas,research methods and innovative points;The second part is the literature review,expounds the relevant theoretical basis of the paper and the government accounting standards system content;The third part introduces the information of S city inspection system.The fourth part is case analysis,including the current situation,effectiveness and problems found in the application of government accounting standard system;The fifth part is to analyze the causes and effects of the problems,and put forward the solutions and relevant Suggestions;The sixth part is to summarize the full text and look forward to the improvement of our government accounting system.