A Study Of The Impact Of Governmental Accounting System For Public Schools

Since the founding of the People's Republic of China,the government accounting system has always been the budget accounting system.With the continuous development of China's economy and the transformation of government functions,the current government accounting system is facing great challenges.After years of research and exploration,combined with the domestic and foreign government accounting system reform process,in 2017,China formulated a new accounting system of government —— Accounting subjects and statements of administrative institutions,which came into effect on January 1,2019.The government accounting system introduces the accrual basis and adopts the accounting mode of accrual basis and cash basis,which can not only reflect the government's budget implementation,but also the government's assets and liabilities.Based on the above background of the reform of government accounting system,this paper adopts case analysis method,literature research method and questionnaire survey method to study the impact of the implementation of government accounting system on the accounting of public schools,and L district of the public schools as an example,analysis of the implementation of the government accounting system in the process of problems encountered,to explore solutions.First of all,in the introduction part,the paper expounds the background and significance of this study,introduces the content and methods of this study,summarizes the relevant research at home and abroad,and points out the shortcomings and main innovative points of this paper.Secondly,it expounds the basic theory of the government accounting system,the background and the main content of the system,and then analyzes the changes of the government accounting system compared with the school accounting system.Thirdly,it analyzes the impact of the implementation of the government accounting system on the public schools,including four aspects: more real assets,more real liabilities,more detailed income and more reasonable costs;Then combined with the practical work,designed a questionnaire on the implementation of the government accounting system and the impact of factors,and the detailed analysis of the survey results.Next,this article takes l district public schools as an example to analyze their accounting status,including fixed assets,current subjects,the status of income and expenditure,the status of financial accounting staff,the software and hardware used in accounting,etc.On this basis,the paper analyzes the current deficiencies in the implementation of the government accounting system in L district public schools,there are mainly differences in the accounting of fixed assets,unreasonable establishment of current accounts,poor distinction between "unit management cost" and "business activity cost",low accounting level of financial personnel,and single accounting system function.In view of this,this paper puts forward the following suggestions for improvement: to strengthen the construction of financial staff,to upgrade the accounting system intelligently,to unify the accounting standard for fixed assets,to reasonably distinguish the current accounts and to establish a unified standard to distinguish the "unit management cost" and "business activity cost",etc.This paper studies the impact of the government accounting system on the accounting of public schools.Taking the L district public schools where the author works as an example,all the data come from the real data of each school in L district,through the case law,the Literature Law and the questionnaire,deeply analyzes the government accounting system to L district public school's accounting influence,analyzes the government accounting system implementation,L district public school's present existence question,combined with the existing problems after the implementation of the current government accounting system to propose solutions to the problems.Explore the government accounting system after the implementation of public School Accounting of the future development path.