The Influence Of Government Accounting System Reform On Thefinance Of D Vocational And Technical College

The new government accounting system came into effect on January 1,2019.With the implementation of the new government accounting system,major changes have taken place in the accounting methods and models of public institutions.Under the dual-system accounting method of financial accounting and budget accounting,new changes have taken place in the transition of new and old institutions and accounting,which have some impact on the financial management of institutions.Due to the large number of income and expenditure and carry-over subjects corresponding to public institutions,it has become a difficult point in the transition between new and old subjects.Some accountants have some doubts about the transition between new and old subjects and accounting treatment.Therefore,taking D Vocational College as an example,this paper discusses the impact of the new government accounting system on accounting treatment and the existing problems,and proposes solutions and countermeasures,which will help institutions improve the management level of financial funds and the efficiency of fund use.It will help the government financial authorities to strengthen the supervision and performance evaluation of financial funds.D Vocational College is a national model school,and the government’s new accounting system has been implemented for more than two years.This paper comprehensively analyzes the impact of the new government accounting system on the financial work of vocational colleges by comprehensively using the literature analysis method,the questionnaire survey method and the case analysis method.Through questionnaires,we understand the impact of financial work in vocational colleges on accounting,informatization construction,cost performance,financial statement system,risk prevention and control,etc.,and analyze the statistical results.From the aspects of accounting,informatization construction,cost performance,financial statement system,risk prevention and control,etc.,it focuses on the implementation of the new government accounting system by D Vocational and Technical College.It is found that after the implementation of the new system,the source and flow of funds of D Vocational College and period-end carry-over,etc.are coherent,and the processing ideas are clear.In terms of cost accounting,it is more comprehensive and transparent,the way of carrying forward financial funds has been improved,the records of cost income subjects are more scientific,and the value of fixed assets is more realistic.The data in the report can be used to establish an indicator system for analysis and utilization,and the implementation results show that the expenditure of funds has increased.The rate decreased,the expenditure was slightly controlled,the new rate of fixed assets increased,and the process of inventory and clean-up of fixed assets was reasonable.After analysis,it is found that some problems still exist after the implementation of the new system in vocational colleges: not paying attention to asset supervision,weak supervision of inventory and consumables;redundant information construction;ignoring financial risk control;non-standard use of subjects,weak professional ability of accountants Wait.In view of the problems existing in the implementation of the new government accounting system,optimization suggestions are put forward: strengthening the standardization of accounting and correct use of subjects;improving the quality of informatization construction;improving the awareness of risk prevention and control management;improving the professional ability of financial personnel,etc.The implementation suggestions under the dual-system accounting of the new government accounting system proposed in this paper are feasible,and are conducive to promoting the smooth implementation of the new government accounting system in vocational colleges.