Study On The Impact Of The New Government Accounting System On Accounting In L University

Before 2017,the accounting system of administrative institutions has not been unified,and the financial information of administrative institutions in different industries is not comparable,which cannot meet the public’s willingness to supervise administrative institutions.The drawbacks of the original accounting system are becoming more and more obvious.In China,institutions of higher learning play an important role in public institutions.In order to optimize the financial budget and meet the requirements of economic development,the financial department carried out the reform of the accounting system.This will greatly promote the construction of accounting system in colleges and universities in China.It has been three years since the comprehensive reform of the new accounting system in January 2019.Compared with other administrative institutions,colleges and universities are characterized by complex business,large amount of funds and wide range of service objects.Universities have encountered many difficulties and challenges in implementing the accounting system of the new government.Although the accounting system of the new government has been implemented for three years,according to the later research,due to the insufficient understanding of the new system at that time,many problems did not do well in the transformation of the new and old systems in colleges and universities.With the in-depth understanding of the accounting system of the new government,there are a lot of new ideas.This paper uses literature research method,case analysis method,field research method and other methods to carry out research,the main part of the paper is to explain how L university to optimize the accounting under the new system.First of all,through consulting the domestic and foreign government accounting system reform literature,introduced the relevant concepts and theoretical basis.Secondly,by studying the current situation and existing problems of L university’s accounting,and analyzing the reasons,the deficiencies of L university’s accounting are pointed out.Thirdly,the paper puts forward optimization suggestions from six levels,namely,asset level,current account level,income and expense level,accounting mode level,project account level,budget and final account level,and expounds in detail the accounting treatment methods of L university.Realized budget accounting and financial accounting moderate separation and mutual connection of accounting model.Finally,in order to make L university better implement the new accounting system,this paper puts forward the accounting optimization guarantee measures from the four aspects of personnel,system,information industry and integration.Through the study,this paper combs the accounting of public institutions in theory,so as to ensure the theoretical basis of countermeasures design is enough.At the same time,combined with the actual situation of L university,the countermeasures to solve the problems are put forward in practice,providing ideas and measures for the implementation and optimization of the system,in order to provide some reference for the accounting of colleges and universities and make up for the irregularities in the transformation of the old and new systems in the early stage,and play a positive role in promoting the development of accounting in colleges and universities.At the same time,it also provides reference for other institutions to implement the new government accounting system.