A Case Study Of Accounting In Vocational Schools Under The Government Accounting System

With the gradual establishment and improvement of the new public finance system in China,the traditional government accounting system has been insufficient to reflect the various functions of the government,and can not meet the needs of market economy and public finance.Since the revision of the government accounting standards in 2015,based on the requirements of the basic standards,the Ministry of Finance issued a new government accounting system in October 2017,which is stipulated to be implemented on January 1,2019.This major reform has caused a re-interpretation of the theoretical and practical sectors.The introduction of government accounting system will inevitably affect the change of our government’s financial accounting system.Vocational schools,as institutions,are also concerned by scholars because of their educational attributes.However,the accounting of vocational schools has not been systematically studied.The introduction of the new government accounting system is also the re-establishment of accounting system and the solution of occupation in Vocational schools.Good timing for potential financial risks in schools.Based on the hot issues of the reform of government accounting system and the macro background of vocational education which has been paid more and more attention by the state,this paper takes NF Senior Technical School as an example,through theoretical research on government accounting system and related literature,designs the accounting system of NF Senior Technical School.The first part is based on the research of government accounting system and vocational school.Firstly,it interprets and compares the government accounting system from three aspects: accounting mode,accounting content and information disclosure of accounting.It finds out the differences between the old and new accounting systems and their influence on accounting of Vocational school.It lays a theoretical foundation for the accounting scheme design of Vocational school.Secondly,it designs the accounting procedure of NF Senior Technical School from the aspects of accounting mode and process,designs the accounting content from the angle of the connection between financial accounting and budgetary accounting content,and designs the accounting information disclosure from the angle of the scope and standard of accounting information disclosure,so as to form a whole.Vocational School Accounting Scheme Design;Then,from the implementation of the new accounting system in the NF senior technical school,the problems of internal control,personnel and budget in the implementation of the new scheme in vocational schools and corresponding safeguards are analyzed.Finally,conclusions are drawn from three levels:adapting,understanding and developing the new system.