Research On The Problems Of Implementing New Government Accounting System In AGD University

With the rapid growth of China's economy,the importance of education has also increased,with higher education being the top priority.In China,colleges and universities are mainly managed by the national education department and implement accounting standards for institutions that differ from corporate accounting.With the reform and development of China's budget management methods,China's college financial system has also made new breakthroughs and innovations.Especially after entering the 21 st century,college accounting systems have been unable to adapt to the development of colleges and universities,there are many deficiencies.In order to meet the needs of financial budget reform and the development of college economy and business,the Ministry of Finance has comprehensively revised the current system on the basis of extensive investigation and research.This paper organizes and analyzes domestic and foreign relevant literature in the literature review section,and the related concepts and theoretical basis section summarizes the development process of college accounting system and expounds the relevant theoretical basis.The main part of the thesis is to compare the changes of the accounting basis,accounting content and reporting system of the new government accounting system with respect to the original accounting system of colleges and universities,and conduct field investigations on the specific accounting work of AGD colleges.It found that AGD college accounting has not yet met the accounting requirements of the new government accounting system,and it does not have a good grasp of the new parallel bookkeeping model.AGD colleges and universities should reasonably withdraw fixed asset depreciation and bad debt provision for receivables in accordance with the new system,and require accountants to fully understand the triggering rules for parallel bookkeeping in order to better complete accounting work.The current cost accounting method of AGD colleges is too simple.A more complete cost accounting system should be established to fully consider the nature of college expenditures,distinguish education expenditures from non-education expenditures,and improve the accuracy of college education cost accounting.In the current asset management system of AGD colleges,the role of the financial department is not fully reflected.The role of the financial department should be strengthened in the process of asset use and management to synchronize the use of assets with management.Finally,the thesis puts forward relevant guarantee measures for the implementation of the new government accounting system in AGD colleges and universities,and summarizes the lessons for other colleges and universities.