X City Emergency Center In The Implementation Of Government Accounting System Research On Problems And Countermeasures

Accounting is the work of accounting and supervising the economic activities of the unit through the process of collecting,processing,sorting and output information.The purpose is to provide data support for information users to make final decisions.Accounting is a major work of accounting,which forms standardized financial information through monetary measurement with specific accounting methods.One branch of accounting is government accounting,which reflects the financial status of administrative institutions,as well as the implementation of budgets and responsibilities.Accounting is the most basic function of government accounting and plays an important role in government accounting.Although the service subject of government accounting is different from that of enterprise accounting,the accounting process is highly similar.At the same time,the standardization of government accounting is closely related to the overall quality of accounting information.Therefore,it is very important to standardize accounting and improve the quality of accounting information of government departments.The government and public institutions have always mostly used cash accounting basis in accounting.However,with the continuous progress of society,people’s democratic consciousness is constantly enhanced,and the consciousness of supervising government work is also constantly enhanced,so the original accounting basis is difficult to fully reflect the financial status of the government.At the same time,the accounting system of different departments and industries in administrative institutions is different,which brings great difficulty to compare with each other.Therefore,in 2017,the Ministry of Finance reformed the accounting system of the government and public institutions by substantially changing the accounting subjects and statements,which are quite different from the previous system,in order to make every effort to reflect the accounting information of the government and public institutions more truly and comprehensively.The reform requires relevant administrative institutions to give up the implementation of the original relevant system provisions from January 1,2019,and start to fully enter the reform work.The government accounting reform and reshape the accounting method,further introduced the accrual accounting basis,the establishment of a new accounting system,the introduction of government accounting reform in our country is of great historical significance and positive role,for the society of information users provide true,accurate,comprehensive significant impact the accounting information,etc,Make our government accounting in accounting further close to the international level.Public institutions as the applicable object of national government accounting reform,the reform of government accounting system is the most important financial work at present,so the research on the reform of public institutions accounting system has a certain practical significance.As a part of the accounting reform of public institutions,the emergency center of X City has a large amount of capital,multiple sources and relatively complex business,so it is used as a case study for this paper.By studying the accounting work under the reform of the government accounting system of the unit,we find the specific difficulties in the reform of the government accounting,and put forward the corresponding measures and suggestions to achieve the goal of standardizing the accounting,improving the quality of accounting information and realizing the original intention of the reform.Specifically,this paper analyzes the main changes of the government accounting system reform based on the background and theory of the reform from the system itself.Secondly,according to the nature and characteristics of public institutions,the innovation of government accounting system reform is studied from four aspects: government accounting system,accounting subject setting,accounting mode and accounting statement system.Finally,from the old and new accounting system,accounting,consolidated preparation,informatization construction problems,promote the management of assets and interim payment ability and preparation of working papers to ensure initial data conform to the requirements of the system,optimize the business process and improve the professional judgment ability,enhancing the existing economic business government comprehensive quality of financial reporting,Development mature financial information system to improve accounting efficiency,etc.The corresponding solutions and improvement Suggestions,hoping to analyze and solve the problem of method can effectively improve the city emergency center X under the reform work level of financial accounting,provides an effective and accurate accounting information,also hope to provide reference for further do a good job in the government accounting reform work.