The Influence Of The New Government Accounting System On Financial Accounting Of Public Institutions

Since the founding of the People's Republic of China,the government accounting system has always adopted the budget accounting model.With the gradual improvement of socialist market economic system and the transformation of government functions in China,there are many deficiencies in the new economic environment.From the perspective of the practice of government accounting reform in the world,especially in the United States,American government accounting adopts a relatively perfect enterprise accounting system,which has a lot to learn from.After years of exploration,combined with domestic government accounting system reform achievements,draw lessons from foreign advanced government accounting system,in 2017,our country has established a new government accounting system,administrative institution accounting subject and report,the Treasury requires administrative institution in 2019 on January 1,implement the system,the institution accounting system,the accounting standards for enterprises ","state-owned construction units accounting system" and multiple accounting system no longer performs in the industry.Through the introduction part,this paper elaborates the topic selection background and research significance,draws up the research framework and content,determines the research method,and summarizes the innovation points and shortcomings of this paper.In the second chapter,the author also studies and analyzes the domestic and foreign literatures,summarizes the research direction and research trend of domestic and foreign experts and scholars on the government accounting system in recent years,and reviews the domestic and foreign literatures.Second,the third chapter of this paper the concept of related basic theory for government accounting,internal accounting system of the new government background,focus on the content,the main system and composition of the new accounting system when formulated in compliance with the main principles of the new accounting system,and compared with the existing government accounting system exists significant change and innovation,introduce later to the new government accounting system requirements and to the impact of the relevant units.Thirdly,in chapter 4,this paper describes the changes in the implementation of the new government's accounting system,as well as the problems existing units may encounter in accounting under the new government's accounting system,as well as the analysis of related reasons.The fifth chapter of this paper,based on the actual situation of A public institution,introduces the background of A public institution,the current status of accounting,the specific case analysis of fixed asset depreciation and long-term equity investment,and elaborates the existing problems in the accounting of A public institution,as well as the difficulties encountered in implementing the accounting system of the new government.In this paper,the sixth chapter combines the condition of A unit,according to the revelation of the new accounting system,the research conclusion,and some Suggestions on implementing the new accounting system is introduced,including but not limited to perfect the financial system and accounting system,establish A sound internal control,strengthen their business level,optimize the function position,according to A new system to perfect the existing financial management system and other measures.This paper studies the new changes in the accounting system reform of the new government and the differences in accounting after the implementation of the new system by public institutions,and discusses the impact of public institutions on accounting after the implementation of the new system.It is of great theoretical and practical significance to push Chinese public institutions to implement the reform of government accounting system,improve the transparency of government accounting information and improve the level of public institutions' accounting.