Research On Accounting Of Public Primary And Secondary Schools Under The Background Of Government Accounting Reform

With the continuous development of socialist construction with Chinese characteristics,due to the construction of China's service-oriented government and the deepening of the reform of the public finance system,it is necessary to construct a new type of government financial reporting system suitable for its development.At the same time,because the budget accounting reporting system that the government is using is too monotonous and incomplete,it is not enough to meet the development needs of the state and society.Therefore,the government accounting reform with the core of accrual accounting system as the core should be carried out.Students are required to meet the transformation of government functions and deepen the need for fiscal system reform.China's public primary and secondary schools are full financial allocation units.Public school primary and secondary school accounting is an important part of government accounting,and government accounting reform is also applicable to primary and secondary accounting.The government accounting reform requires more comprehensive and detailed financial information,and the accuracy of accounting is directly related to the availability of these financial information.Therefore,the most substantial change in this reform is accounting.Accounting has brought great changes to the accounting of public primary and secondary schools in China.It can be foreseen that the financial work of the school will face great difficulties and challenges.Based on this,after investigation,this paper selects the public school of primary and secondary schools as a case to study the accounting and problems faced by the public primary and secondary schools under the new system.By expounding the background and significance of this research,this paper summarizes the relevant literature,describes the relevant theories of government accounting and accounting in primary and secondary schools,explains the reasons and contents of Chinese government accounting reform,and analyzes and summarizes the accounting reform of government accounting for public primary and secondary schools And the impact on financial work.Taking the public primary and secondary school A as a case,through the participation of the new and old accounting system,accounting for the actual economic activities,accounting entry and financial statements as the carrier,in-depth analysis of the accounting under the new system of public schools in China Accounting accounting faces the problems of insufficient professional level of financial personnel,difficulty in financial work,and untimely software update.Through case study and analysis,it proposes solutions to improve the professional ability of financial personnel,strengthen reform training,and strengthen financial information construction.Finally,according to the analysis of the full text,summarize the research conclusions and put forward some ideas for the future government accounting reform,hoping to provide reference for the smooth development of financial work in primary and secondary schools.