Research On The Operation Of Government Accounting In JS County

Chinese government began to pilot the treasury centralized payment system since 2000.After more than ten years of advance and evolution,all the administrative institutions at the county level have basically carried out the centralized treasury payment system.Since then,the government accounting has been closely linked with it.However,in the field of government accounting,few scholars have taken into account the reality of the centralized treasury payment system.No scholars in view of the practice of grass-roots government accounting under the centralized treasury payment system.Based on the analysis of case study method,this paper selects JS County as a case.F irstly,it analyzes the centralized payment system of the JS County,which is the background of government accounting,including the scope,the types,the process and so on.Secondly,it elaborated the internal financial system and government accountants,which is the operating environment of JS County government accounting.Finally,it analyzes the embodiment of the accrual basis in the daily accounting,especially the practice of the accounting of fixed assets and intangible assets.Issues can be found from the analysie.Firstly,the treasury centralized payment is mainly based on direct payment,which affects the efficiency of payment.And the different audits lead to the unclear definition of responsibility division.Secondly,the construction of internal control and financial institutions needs to be strengthened.Still,lack of government accountants is also a big problem.Thirdly,the government accounting information needs to be integrated.Different government accounting processing software makes the information lack of co-ordination.Last but not the least,because of the lack of"accrual basis" in daily accounting,the accounting information of assets and liabilities cannot be accurately reflected.Through the study of the case,the paper gives some suggestions on the improvement of the government accounting operation under the centralized treasury payment system of JS County.Firstly,it needs to further optimize the daily treasury centralized payment process.Specific methods include increasing the proportion of authorized payment,introducing dynamic monitoring system into government accounting and using electronic audit to reduce the transferring of paper accounting vouchers.Clear responsibility between finance department and budget units is also a good way to enhance the efficiency of government accounting operation.What's more,in order to make government accounting run in a good environment,it needs to improve the internal control of the budget units,set up appropriate accounting institutions,strengthen supervision of the construction of internal control,and improve professional competence of government accountants.Thirdly,cooperating with software of government accounting maybe a good choice to integrate government accounting information and connect the information "island" into information "mainland".Finally,it is urgently to introduce accrual basis into daily accounting.Determining the years and methods of depreciation or amortization of fixed assets and intangible assets can objectively reflect the cost of assets.