Research On Implementing The New Government Accounting System In Universities

All along,our government accounting adheres to the budget accounting mode based on cash basis.Although this is a kind of immature government accounting mode,it has played an irreplaceable basic role in the early stage of our country’s economic development.With the development of economy and the change of government function,the original budget accounting model can not meet the needs of national development under the new situation.How to improve the government accounting system and strengthen the implementation of the fiduciary responsibility of government institutions is the focus of government accounting reform.Therefore,the decision of the CPC Central Committee on deepening the reform in an all-round way,adopted by the Third Plenary Session of the 18 th CPC Central Committee,clearly puts forward the general requirements for the establishment of the accrual basis government comprehensive financial reporting system.Subsequently,the Ministry of Finance has issued a series of regulations,including basic standards,specific standards and application guidelines,and gradually established the framework of the government accounting system,and constructed a two-base,two-report,two-system,which has Chinese characteristics,which is moderately separated from the financial accounting system.At the request of the Ministry of Finance,colleges and universities,as an important part of institutions,have formally implemented the new government accounting system since January 1,2019.Although the implementation of the new system in colleges and universities can provide positive guidance for improving the financial management of colleges and universities,there will still be some problems in the specific financial work of colleges and universities in the early stage of reform and promotion.Based on the above background,this paper first uses the literature research method to sort out the related research on the reform of the government accounting system at home and abroad and the reform of the accounting system in colleges and universities;secondly,on the basis of sorting out the development course of the accounting system in colleges and universities,this paper probes into the similarities and differences between the new government accounting system and the accounting system in the accounting basis,accounting content and accounting reporting system of the former colleges and universities through comparative analysis;Lastly,taking the implementation of the new government accounting system of J University as a case study and combining with the characteristics of the new system,this paper analyzes the present situation of the implementation of the new government accounting system in J University,and then puts forward five problems in the actual financial work after the implementation of the new system: the problem of asset accounting,the problem of income accounting,the problem of charging and calculating expenses and the problems existing in the preparation of financial statements.This paper draws the following conclusions: firstly,the implementation of the new government accounting system provides a solid foundation for the scientific management and sustainable development of colleges and universities,and colleges and universities should pay more attention to the application of the new system.Therefore,this paper makes a case study on the implementation of the new system,which is helpful to promote the smooth transition from the accounting system of colleges and universities to the government accounting system,and to provide ideas for the smooth implementation of the new government accounting system in colleges and universities.