| The report of the Third Session of the 18 th CPC Central Committee clearly stated that the establishment of a comprehensive financial reporting system for local governments should be gradually improved.In the process of implementing the new government accounting system in colleges and universities,the great difference between the old and new systems makes colleges and universities face some problems and difficulties in implementing the government accounting system,which puts forward higher requirements for the financial work of colleges and universities and the professional quality of relevant accountants.Therefore,colleges and universities should take measures according to the specific impact of the government accounting system on college finance and the existing problems,To ensure the implementation of the new government accounting system.Based on this,this chapter will take X University as the object of case analysis,and summarize what specific changes the new government accounting system reform has made to X University.Then analyze the impact from these changes.At the same time,it summarizes the problems existing in the application of the new government accounting system in the financial management of the university,and provides feasible innovative countermeasures in combination with the problems arising from the implementation of the government accounting system in the university,so as to optimize the financial management of the university.Through the study of this paper,the following conclusions are drawn: the new system can reflect the internal needs and development direction of the current government accounting reform and development.Compared with the current system,it has the following major changes and impacts: building a new accounting and reporting system,improving the quality of accounting information in colleges and universities(establishing new accounting subjects,integrating basic construction accounting,and improving the relevant systems of accounting statements)Improve the internal control of colleges and universities,reduce financial risks(introduce bad debt provision treatment,optimize budget accounting items and accounting content),help colleges and universities to achieve cost accounting,and improve performance management(the implementation of fixed asset depreciation,intangible asset amortization,and budget performance management).The problems arising from the financial management of X universities under the new government accounting system mainly include: the difficulty in integrating capital construction accounting,the lack of delicacy in inventory accounting and management,the lack of plans and objectives in budget work arrangements,the lack of scientific budgeting methods,the mere formality of budget supervision,the lack of scientific means for depreciation of fixed assets,the insufficient use of the value of fixed assets,and the nonstandard asset management The internal control and supervision system is not perfect,the professional skills of financial personnel need to be strengthened,the information cannot be shared,and the online reimbursement process is cumbersome.For the problems encountered in the implementation process,X University should improve the financial work process,integrate the reimbursement project process,improve efficiency,strengthen comprehensive budget management,improve the asset management system and process,improve internal control supervision and management,and strengthen the professional skills training of financial personnel.This is not only of practical significance for X University,but also of practical significance for other universities to improve the level and quality of financial management. |
