Research On The Influence Of The Reform Of Government Accounting System On The Financial Management Of Xinjiang Agricultural University

With the continuous improvement of China's economic system and the transformation of our government's functions,the inconsistency of the original government accounting system's accounting standards and standards,and the low quality of financial statement information have been increasingly exposed,and they have been unable to adapt to the current social and economic development.China's government accounting system is facing major challenges.After years of research and exploration,the Ministry of Finance released the latest government accounting system,which stipulates that all administrative institutions will formally implement the new system from 2019,and will no longer implement the original"nstitutional Accounting System"and"University Accounting System".The reform of the government's accounting system has changed the original accounting basis and accounting model of colleges and universities,resulting in major changes in the financial management of colleges and universities,which have an important impact on the development of colleges and universities.On the basis of summarizing domestic and foreign research results,the thesis expounds the main points of the reform of the government accounting system,comparatively analyzes the difference between the uni versity accounting system and the government accounting system,and deeply analyzes the impact of the reform of the government accounting system on university financial management.Furthermore,taking Xinjiang Agricultural University as the research object,using field research methods,comparative analysis methods and other research methods,from the budget,cost,assets,financial statements and other aspects of the in-depth analysis of the implementation of government accounting system Xinjiang Agricultural University financial management overview and Xinjiang Agricultural University implementation of the government Changes in financial management after the accounting system.It was found that in the implementation of the new system,Xinjiang Agricultural University's financial management has problems such as an imperfect budget performance evaluation system,unclear cost accounting objects,lagging asset management system,and difficulty in preparing consolidated financial statements.From improving the budget performance evaluation process and rationalizing the cost Expenses,improve asset management methods,and improve the preparation of financial statements,etc.put forward countermeasures and suggestions,with the hope that Xinjiang Agricultural University,while smoothly implementing the government accounting system,financial management work is more efficient,providing a reference basis for the implementation of the government accounting system in China's universities.There is a certain reference value for promoting the implementation of the government accounting system,improving the quality of accounting information,and improving the financial management of colleges and universities in China.