Research On The Implementation Mechanism Of Government Accounting Standard And System For Administrative Institutions

The introduction of government accounting standards--basic standards,specific standards and government accounting system--accounting subjects and statements of administrative institutions shows that China has basically completed the construction of a dual-system government accounting system.The theoretical circle has carried on the detailed research to the government accounting reform,but seldom involves to the government accounting implementation practice research.Our country implements budget accounting based on cash system for a long time.So,exploring the existing executive mechanism can ensure that the new accounting standards system give full play to its effectiveness,to understand how the execution mechanism ACTS on the landing process of public sector accounting standards system,clearly in the public sector for all the differences between the execution of the system of accounting standards has become an important problem urgently to be solved in the present.In this paper,through the interview method,case analysis on A unit of the government the implementation of new accounting standards system is analyzed,on the system theory as the basic analytical framework,the mandatory,normative and imitative system defining the source of pressure involved,and to consider three kinds of pressure mechanism of execution of government accounting standards system.Force,at the same time,considering the organization will organize management features,such as supervision and spot checks the organization system,the accounting information system,budget,resources,rewards and punishment system is defined as the internal mechanism,analyzing the execution of government accounting standards system,from the perspective of system theory and the characteristic of combining way explains the mechanism of each part function.Through the case study,this paper finds that in the current implementation process of China's government accounting standards,China's public sector is mainly subject to mandatory institutional pressure to implement the government accounting standards system,normative institutional pressure can play a role in the implementation of the standard system to a certain extent,imitative institutional pressure plays a small role.At the same time,the supporting system did not fully keep up with the government accounting standards system implementation requirements,in the implementation of the system did not fully play a supporting role.In terms of specific execution strategies,mandatory institutional pressure affects whether the public sector implements the accounting standard system,while normative institutional pressure affects the execution quality of the accounting standard system.The conclusion of this paper can enrich the study on the implementation of the government accounting standard system to a certain extent,provide practical Suggestions for the legislative,regulatory and executive departments,and provide a direction for reference for the improvement of the existing implementation mechanism.