Research On The Implementation Of The Government Accounting Standard System In J University

The government accounting standards issued by the Ministry of Finance and the accompanying government accounting system have been officially implemented in universities across the country since 2019.Since the Accounting System of Institutions of higher Learning was implemented by colleges and universities before,at the beginning of the implementation of government accounting standards system,a series of problems were faced with how to connect the financial data brought by the changes in the rules followed.At that time,the academic circle paid special attention to such problems and achieved a lot of corresponding research results.However,after a few years,how is the implementation of government accounting standards system in colleges and universities? What is the effect of implementation? Are there any problems of concern? And so on,questions that normally should have answers but are hard to find.This fully shows that the academic circles pay very limited attention to the situation after the implementation of government accounting standards system in colleges and universities.This thesis is based on the above background.This thesis firstly summarizes the background of the implementation of government accounting standards system in colleges and universities and the initial implementation of the situation.On this basis,J university is selected as the case study object,and the situation of the implementation of governmental accounting standards in J university for nearly 4years is investigated and analyzed.Through the investigation,the following problems affecting the implementation effect of the government accounting standards system are found out: This thesis takes the financial department of J university as the research object,and uses the methods of written interview and questionnaire survey to study the problems of the government accounting standards system of J university.Firstly,it points out the research background of J university,and points out the theoretical and practical significance of this research in view of the problems in the process of implementing governmental accounting standards system in universities.Then,it analyzes the relevant concepts and theoretical basis of governmental accounting standards,and points out the imperfection of governmental accounting standards system itself and the key points and difficulties in the process of implementing governmental accounting standards system in colleges and universities according to the general situation and relevant status of the implementation of governmental accounting standards system in colleges and universities,which points out the research direction for the following research of J colleges and universities.Secondly,through the results of written interviews and questionnaires,this thesis analyzes the relevant situation of the implementation of governmental accounting standards system in J colleges and universities,points out that there are some problems in the implementation of governmental accounting standards system,such as the lack of basic cognition,limited professional knowledge,and the lack of attention to the current situation of the problem,and further analyzes the impact of this problem.Then,in view of the universal characteristics of the above problems,the corresponding solutions are put forward from the macro level and the micro level respectively,to provide reference for other universities in the implementation of the government accounting standards system against the same problems.Finally,this thesis is summarized and prospected.