The Problems And Countermeasures In The Process Of Deploying And Implementing New Government Accounting Standards

In 2015,the "3+5 elements" model in the "government accounting standards-basic guidelines" was first proposed in an innovative way,and introducing dual principal accounting.Two years later the "government accounting system-the accounting subjects and statements of the administrative institutions" is specific to the requirements of the new guidelines.From the beginning of 2019,the implementation date of the implementation of the new guidelines is encouraged.How to deploy and implement the new guidelines has become a hot topic in the industry.At present,yunnan province is fully deployed and implemented,but most of them have not been completed,especially in universities.Y universities first completed the deployment of the new government accounting standards in January 1,2017.The previous scholars' researches pay more attention to the theoretical analysis of the necessity of the government accounting reform,and lack the guidance for the implementation of the new guidelines.It is particularly important to further improve the implementation of the system and the new guidelines for the implementation of the guidance of the objectives and management requirements of the government accounting reform.Therefore,this paper mainly adopts the research methods of literature induction,normative analysis and case analysis.Firstly,it analyzes and reviews the theoretical research of the predecessors and scholars,and then deeply excavate the reasons for the reform of government accounting through the evaluation of the objectives of the government accounting reform and the two accounting basis.After reading the main innovations and changes of the new government accounting standards,taking the new government accounting standards in Y universities as an example,and combining the characteristics of the new guidelines,this paper analyzes how the dual subjects realize the parallel accounts and the good docking of the two accounts,and probes into the parallel two subjects found in the process of the deployment and implementation of the new government accounting standards,the main problems and solutions to generate double entry and prepare double reports.In order to perfect the system,many work needs to be completed.It is necessary to clarify the setting of functional subjects and economic subjects in two subjects,optimize the compilation of "double report",strengthen financial training,and develop the government accounting information management system.A standard disclosure template for "double reports" is also provided.In the end,we put forward the idea of constructing the management system of the financial accounting system,the budget management system and the cost management system,realizing the goal of the government accounting.The network newspaper system automatically turns out the bipartite record at once.The expenditure function subjects and the economic subjects have each particular emphasis,that is,the financial accounting corresponds to the economic subjects,and the budget accounting corresponds to the functional section.