Research On The Impact Of The Implementation Of The New Government Accounting System On The Accounting Management Of A Middle School

In recent years,with the continuous deepening of the reform of the public financial system and the reform of the education system in primary and secondary schools,the existing Accounting System for Primary and Secondary Schools has been unable to meet the needs of primary and secondary schools for budget management,financial management,and asset management.Against the background of the gradual development of government revenue and expenditure,centralized treasury payments,and government procurement policies,on October24,2017,the Ministry of Finance issued the "Government Accounting System-Accounting Accounts and Statements of Administrative Institutions",will be implemented from January1,2019.The new system adopts the accrual system and the collection and payment system to perform accounting.The unification of the system has greatly improved the comparability of accounting information among various government departments and units.It has prepared consolidated financial statements for units and compiled departments by level.The final accounts lay a solid institutional foundation and help to comprehensively reflect the budget execution information and financial information of government accounting entities.At the same time,the reform of the fiscal system and changes in the concept of fiscal management have put forward new requirements for the government accounting system in China,and also provided a new environmental foundation for government accounting reform.With the increasing investment in education,the financial risks of high schools have increased and the difficulty of financial management has increased.From the perspective of the current implementation of the new government accounting system,this article first elaborates the background and significance of the reform of the new government accounting system,and analyzes the main changes in the new government accounting system by comparing the new government accounting system with the primary and secondary school accounting systems.Secondly,the author combined with the situation of A Middle School,through the report data and field visits to study the current problems of budget management and accounting in A Middle School,and the changes in the report and accounting management of A Middle School after the implementation of the new system.The changes in the main business accounting entry processing found and summarized the difficulties encountered by A Middle School when implementing the new government accounting system.Detailed analysis and discussion of these major and difficult business accounting issues were attempted to analyze the reasons for their problems.Finally,according to the actual problems analyzed in the previous article,I put forward corresponding countermeasures andsuggestions for A school to better implement the new system.It is hoped that by letting the education management department understand the problems existing in the school's accounting and management during the implementation of the new government accounting system,it is possible to build a long-term scientific accounting mechanism,effectively improve its own management level,improve the school's accounting level,and provide education Make detailed classification of accounting to prepare for China's government accounting to fully implement performance reform.