The Influence Of Chinese Government Revenue & Expenditure Classification Reform On Financial Accounting Of Administrative Institutions

Since China’s reform and opening up for thirty years,the economy has developed quickly.As the new public finance system in our country gradually established,we can observe a phenomenon: traditional government income and expenses classification is not enough to reflect the government functions,and it can’t meet the needs of market economy and public finances.As in recent years about the government revenue and expenditure classification reform policies and measures have issued,classification of government revenue and expenditure in our country the influence of the reform of administrative institution accounting cause a new interpretation of the theorists and practice department and eager attention.The reform performs effects on the establishment of normative argumentation and analysis framework,the paper develops guiding value policy recommendations,for deepening the reform of government income and expenses classification,and builds a perfect system of public finance of science which has important theory value and practical significance.This paper based on the research of scholars in China and abroad,using the normative analysis,case analysis,Analyzing the development of the government income and expenses classification system in our country,administrative institutions accounting present situation and the classification of government revenue and expenditure reform of administrative institution and the influence of the accounting.The reform makes the theory of administrative institution accounting framework.Based on theoretical analysis,this paper use the XXX university in Shan xi province as an example,reform opportunity to find XXX university accounting major.For the classification of government revenue and expenditure in our country,the last,the influence of the reform of administrative institution accounting system,and puts forward relevant countermeasures and Suggestions.This article main research conclusion is: First,The reform of government income and expenses classification is not only beneficial to improve the efficiency of national finance and strengthen budget transparency,but also can promote the establishment and international financial analysis system to promote the international cooperation and exchange.Second,the national finance department under the unified arrangement,administrative departments and institutions of the accounting work gradually formed a system of relative specifications and are independent of each other.The accounting mode and economic development needs and combining its function changes,the need to conform to the development of society and constantly reform and constantly improve.Third,the reform plays an important role on the budget management and administrative institution.To satisfy the government finance information managers,decision makers,economic analysis and the needs of the general public.Budget management and administrative institution accounting for the government to mature and perfect provides a good theoretical basis and implementation of the platform.Fourth,China’s accounting system of colleges and universities in the ways of information disclosure,content,there are many defects,and lead to financial statements and the user’s information asymmetry,inconvenient for reports stakeholders.Problems of accounting in colleges and universities in our country,therefore,need further digging,realize from cash basis to the cash basis is given priority to Relies on accrual basis of accounting for change To further improve and perfect accounting information disclosure.