Research On Capital Construction Accounting Of College Under Government Accounting System

The decision of the Third Plenary Session of the Eighteenth Central Committee of China to comprehensively deepen the reform on several major issues included the “establishment of an accrual government comprehensive financial reporting system” as an important content of the fiscal and taxation system reform,which fully reflects my country’s reform of government accounting highly valued.From January 1,2019,administrative institutions across the country will fully implement the new government accounting standards and systems,marking the official start of the reform of the government accounting system.The Government Accounting System integrates capital construction accounting,that is,the institutions should no longer calculate the capital construction accounting separately in accordance with the new System,which helps to fully reflect the financial status of capital construction.The financial status of the project plays an important role in improving the quality of government accounting information,fully reflecting the institutions’ operating costs and financial status,and promoting budget performance management.However,the new System does not clarify the specific operating rules for the capital construction accounting.By consulting the literature of previous scholars,it is found that due to the short time of the new System,there are few studies on this issue,the content of the research is relatively one-sided,and the research is not enough thorough.Based on this,it is necessary to study the consolidation of capital construction accounting of college after the implementation of the new System.This article uses literature method,investigation and research method,case analysis method and other methods to explain,through combing the historical evolution of college capital construction accounting accounting rules.This article analyzes the accounting characteristics of each stage,and the existing problems in the accounting methods of each stage.According to the new System on the capital construction accounting should account in college accounting,this article compares the college capital construction accounting subject setting and accounting system before the new System,and explores the establishment of the college infrastructure accounting subject setting and accounting system after implementing the new System.This article selects A college with a large number of capital construction projects and large investment amounts.Based on the survey of A college,combined with the changes of the new system,a relatively complete and practical capital construction accounting process is constructed.As well as,it analyzes the existing problems in the process of capital construction accounting under the current system,and puts forward suggestions for improvement in response to these problems.At the same time,it also puts forward more thorough thinking for colleges adjusting to government accounting reforms.