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Research On The Administrative Departments Accounting System

Posted on:2017-02-12Degree:MasterType:Thesis
Country:ChinaCandidate:C X LiFull Text:PDF
GTID:2359330515991521Subject:Accounting
Abstract/Summary:PDF Full Text Request
Administrative departments as part of the state organs in our country bear the significant social responsibility.However,with the development of social economy and administrative departments own development,administrative departments are increasingly highlighted in accounting issues,which caused negative effect on its long-term good image.Of any organization operation is based on the premise of social resources utilization and configuration,the configuration of resources and use constitutes the financial activities of the organization.The important guarantee of administrative departments in healthy operation of the status is their accounting system,due to the non-profit nature of the administrative departments,for a long time,administrative departments have not complemented and perfected their accounting system,which reduced their accounting and financial management work efficiency,leading a direct impact on the current accounting and capital asset management,bring a lot of potential risks for the normal operation of the financial work.The new "administrative departments accounting system" formally implemented on January 1,2014,first completed specific scientific perfect the accounting system,and draw lessons from and absorbing the accounting standard for business enterprises of relevant ideas and rules.New financial management system introduced the accrual basis,greatly promoted the transformation of the management system of the administrative departments accounting science,making each department can be more scientific and accurate financial work of accounting and management in their own departments,providing a scientific basis for the determination of cost and expense,which improves the science and efficiency of government administration.The author focused on the difference between the old and new system through the analysis of the old and new version of administrative departments accounting system,and presented the importance of the administrative departments accounting system in detail.At the same time,the article also taking Tianjin A estate street office as an example,analyzed the present situation of the current accounting administrative departments,found out the deficiency of the accounting,and proposed how to further optimize accounting system under the current system of relevant suggestions,in order to help our country's administrative departments to better adapt to the new rules and regulations,to promote and perfect the present system under the restriction of the financial and accounting work.
Keywords/Search Tags:Accounting regulations of governmental units, Financial system, Accounting system
PDF Full Text Request
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