Research On The Evaluation Of Accounting Information Disclosure Quality Of Administrative Institutions Under The New Government Accounting System

With the continuous development and changes of the internal and external environment and the growing supervision consciousness of the public,the in-depth improvement and optimization of the public disclosure of accounting information of administrative institutions has become the influencing factor and direction path of the next government accounting system reform.Since 2019,all kinds of administrative institutions of the Chinese government have opened a new chapter in the implementation of a new government accounting system from top to bottom.Since then,the way and method of accounting treatment has changed from the previous budget accounting method of cash basis to the form of financial accounting and budget accounting in parallel.This major change has great impact on administrative institutions in the generation,disclosure and the delivery and other processes are standardized and planned.This major change in the field of accounting information has not only brought new opportunities,but also put forward new tests and challenges.On the one hand,the strict and standardized accounting information requirements will inevitably lead to the improvement of the quality of accounting information in China’s administrative institutions in many aspects,such as comprehensiveness,integrity and reliability.On the other hand,under the new social and economic environment,this diversified accounting information reporting method,complex accounting information accounting method.The multiple accounting information accounting basis has brought many difficulties and challenges to administrative institutions and their financial staff in many aspects,such as the adaptation of professionals,information construction,the connection and transition between the old and new accounting systems,and the improvement of supporting systems.Using the methods of literature research,case analysis,quantitative analysis and comparative analysis,starting from the implementation of the new government accounting system,this thesis summarizes the introduction background,system structure and impact on the quality of accounting information of administrative institutions,and expounds the requirements of the new government accounting system on the quality of accounting information disclosure of administrative institutions.On this basis,the evaluation index system of accounting information disclosure quality of administrative institutions is established,five first-class indexes and 22 second-class indexes are constructed,and J administrative institutions are selected as the case study object.Firstly,this thesis analyzes and discusses the accounting information disclosure of unit J from four parts: objective,content,process,path and timeliness.Secondly,using the established accounting information disclosure indicators of administrative institutions,this thesis makes a vertical comparative analysis on the quality of accounting information disclosure of unit J in the five-year period before and after the implementation of the new government accounting system.After the research and analysis of the index evaluation data,combined with the actual situation and characteristics of unit J,This thesis analyzes the shortcomings and causes of J unit in accounting information disclosure,and finally provides reference and suggestions for administrative institutions to make better use of the new government accounting system for accounting information disclosure.This thesis has 5 figures,19 tables and 63 references.