Study On The Impact Of The New Government Accounting System On The Operating Costs Of Grass-roots Administrative Organs

As China’s economic development shifts from the stage of high-speed growth to the stage of high-quality development,the state on the one hand continues to deepen the structural reform of the supply side,stimulates the vitality of various market players,and accelerates industrial upgrading;on the other hand,it vigorously advocates the practice of thrift and thrift,adheres to the principle of thrift and diligence in all undertakings,and resolutely opposes hedonism and extravagance.The "operating costs of government departments" have become a high-frequency vocabulary in the Party Central Committee and the government work report,and have been increasingly valued by the Party and the state.Improve the efficiency of the use of fiscal funds,strengthen the management of operating costs of administrative organs,and eliminate the waste of fiscal funds as an important part of government governance and the transformation from management-oriented government to service-oriented government functions.Since the State Organs Affairs Administration and the National Bureau of Statistics issued the "System of Surveying and Statistical Reporting Forms on the Operating Costs of Organs"(Guo Tong System [2016] No.62)to carry out organ operation cost statistics for administrative units across the country in 2016,the system has played a great role in promoting the strengthening of the cost management of administrative organs,mastering the structure and scale of the operating costs of government organs at all levels,and promoting the construction of energy-saving organs.However,the original system of statistical reporting of the operating costs of organs is based on the system of receipt and payment,and there are problems such as unclear accounts,imperfect scope,and defective methods.Since January 1,2019,the Ministry of Finance has required the implementation of the "Government Accounting System-Accounting Accounts and Statements of Administrative Institutions and Institutions" required the national administrative institutions to implement,which has fully introduced accrual government accounting laying a foundation for administrative institutions to comprehensively carry out cost accounting and promote the correct aggregation of operating costs of organs.Taking the grass-roots public security organs in F City as an example,this paper studies the operating cost data of the grass-roots public security organs in F City from2016 to 2020,and reflects the impact of the new government accounting system on the scale,structure and growth rate of the operating costs of administrative organs under the new government accounting system;according to the new public management theory,the entrustment agency theory,The theory of information disclosure and the basic theory of accounting confirmation reveal the effectiveness of the new government accounting system in solving the operating cost accounting of organs,strengthening fixed asset management,optimizing cost structure,and promoting performance evaluation;at the same time,according to the cost data changes of grass-roots public security organs in F City,the problems that still exist in the operation costs of organs under the new government accounting system are analyzed;and from the perspective of accounting system construction,budget fund management and information disclosure,Put forward suggestions for optimizing the management of operating costs of organs.