Research On The Application Of New Government Accounting System

In the past,the accounting system of administrative institutions in China was relatively faulty,and its accounting system could not be highly unified,which made the financial information between administrative institutions involved in different industries completely incomparable.And the accounting system based on the single use of payment and receipt also limits the practicability and accuracy of accounting information provided by various administrative professional units to some extent.With the improvement of the public’s awareness of the supervision of administrative institutions and the willingness to participate in social management,the original accounting system has been unable to meet the needs of all parties.Therefore,China officially released the new government accounting system in 2017,requiring all the administrative institutions to implement the new system from January 1,2019.Now,the new government accounting system has just entered the initial stage of implementation,what is the real implementation of each unit? Is the transition and connection of the new and old systems smooth? Are new problems arising from the transformation of the old and new systems or the implementation of the new system?This paper mainly takes a university directly under the Ministry of education in Southwest China as an example.First of all,it analyzes the background,historical process and gap of the reform of the government accounting system at home and abroad by consulting the literature,and makes a simple distinction between the important time node,process and main content of the reform of the government accounting system and the university accounting system Introduction.Then it uses comparative analysis,field investigation,combined with induction and summary to analyze a series of accounting problems caused by the design defects of the original accounting system itself or the inadequate implementation of its own system in C University,and then introduces the difficulties encountered in the transformation of the new and old accounting system and the solutions.After the formal implementation of the new government accounting system,the financial accounting of C University has exposed new difficulties.In this regard,this paper puts forward corresponding suggestions and improvement measures,hoping that C university can implement the new government accounting system more perfectly.At the same time,this paper directly under A Ministry of Education in southwest China university(hereinafter referred to as A university)as an example,the analysis of the first in the original accounting system under the main accounting problems,and then introduce A linking transition smoothly for old and new accounting system of colleges and universities do preparations for the main content and its difficulty,puts forward the new accounting system was formally implemented since 2019 has been A major colleges and universities have encountered problems,and puts forward some countermeasures and Suggestions.This paper believes that the reform of government accounting system is very in line with the trend of social development,and plays a great role in the public supervision of administrative departments.Administrative institutions should take the situation into consideration and actively implement the new government accounting system.Simultaneously,the paper hopes that the reform experience of C university can provide some reference for other administrative institutions to deploy and implement the new government accounting system.