Research On The Optimization Of The Financial Information System Of G University Under The New Government Accounting System

In 2017,the Ministry of Finance issued a series of documents related to government accounting and relevant provisions including accounting standards,which formally included university within the management system of government accounting system and required university to adopt government accounting system for financial accounting from 2019.This is very different from the accounting system implemented by university in the past,and this difference will certainly have a significant impact on the financial work of university,which also makes G university encounter some problems in the process of implementing the new system and puts forward higher requirements on the financial management of university.In this context,based on a comprehensive understanding of the current financial information system of G university,this paper adopts the inductive-deductive method,field investigation method and case study method to take G university as the case object,distill the specific impact on university through an in-depth study of the relevant literature on the new government accounting system,and find out the problems that arise in the financial system of G university during the specific implementation of the new system.Put forward reasonable measures and solutions.The main impacts of the new system and accounting standards on university at this stage include: adopting a new accounting model,i.e.,double entry and double basis accounting model,which can accurately reflect the financial operation of university;including all administrative and institutional units into the accounting system of government accounting system and jointly using the government accounting system to carry out financial accounting,thus improving the comparability of accounting information data of each unit;adjusting The function of budget accounting can avoid the problems caused by the false budget income and expenditure,and make the budget management of university more standardized.Therefore,when G university implement the new system,there are still some problems in the operation of financial information system,mainly including the increased difficulty of accounting,which makes it difficult to trigger budget accounting completely;the budget preparation process is not standardized,and inaccurate data caused by improper use of budget methods;the asset management system is defective,and depreciation cannot be charged timely and accurately;the online reporting process is cumbersome and disconnected from the budget system;the contract management mechanism is not The contract management mechanism is not sound and the construction of contract system is lagging behind.Based on the analysis results of the above problems,it is suggested that when promoting the new system,G university should improve the corresponding management system,reasonably standardize the management process,update the modules or patch optimization of the current financial system to achieve consistency in caliber with other on-campus systems,achieve the purpose of real-time transmission of information data,and be able to reflect the operation cost of university more accurately.Therefore,this paper provides ideas for the implementation of the new accounting system in university by using the implementation of the new system in university as a case study,hoping to provide experience and reference role for the optimization and upgrading of financial information systems in university.