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论文编号：	10535
作者编号：	2120163186
上传时间：	2018/12/6 20:50:38
中文题目：	新政府会计制度在A单位应用研究
英文题目：	Investigation of that new government''s accounting system in A unit
指导老师：	王志红
中文关键字：	政府会计制度；内部管理；行政单位
英文关键字：	Government accounting system：Internal management：Administrative units
中文摘要：	2017年10月24日《政府会计制度——行政事业单位会计科目和会计报表》出台，正式提出财务会计与预算会计并行的新会计核算模式，并要求在2019年1月1日开始正式执行。 新政府会计制度的应用研究将为保障新制度在该单位实施效果奠定基础并为其他行政事业单位提供一定借鉴参考。一方面新政府会计制度的实施需要一定的时间，各行政事业单位不应被动等待正式执行时间的到来，而是需要对新政府会计制度的应用做好调查研究，按照新制度的要求，结合单位实际情况对人员、机构、环境等进行相应调整。另一方面现行政府会计制度是预算会计与财务会计混合模式，关注重点在财务收支上，侧重于“如何做账”，管理会计方面相对薄弱；新政府会计制度通过设置八要素会计账户、要求计提固定资产折旧、权责发生制和收付实现制并行等对现行政府会计制度进行了全面的修订和革新，对与会计信息质量的真实完整性密切相关的内部控制提出要求，同时对管理会计提出了更高要求，尤其是提高资产管理水平，逐渐转变为“如何用账”,政府会计在行政事业单位中应兼有财务会计和管理会计职能。 本文首先在回顾政府会计改革历程中发现目前在实务领域，我国执行的预算会计制度其形式上和本质上其实可以认为是财务会计和预算会计的混合体，这一混合体存在着一定不足，新政府会计的提出对其有根本性变化。在查阅梳理相关研究文献资料后发现研究多集中在对新旧政府会计制度对比及具体会计处理上，对新政府会计制度的应用研究关注较少。随后在准确把握新政府会计制度核心特点的基础上，结合A单位的应用现状，发现科目过账基本没有问题，但旧制度无法提供新制度所需的有效价值信息，暴露出包括固定资产账账不符、账实不符、价值虚高、应收账款长期挂账和预算科目余额衔接失误等问题，这些问题的原因是A单位内部管理存在漏洞，针对问题及原因按照新政府会计制度的要求提出相应改进建议和内部制度更新完善。
英文摘要：	On October 24, 2017, the government accounting system -- accounting subjects and accounting statements of administrative institutions was set up, which formally proposed the new accounting mode of parallel between financial accounting and budget accounting, and required to start the formal implementation on January 1, 2019. The study on the new government accounting system will lay a foundation for the implementation effect of the new system in this unit and provide some reference for other administrative institutions. On the one hand, the implementation of the new government's accounting system needs a certain period of time. Instead of waiting for the arrival of the formal implementation time, administrative institutions should do a good investigation and research on the application of the new government's accounting system. In accordance with the requirements of the new system, personnel, institutions, environment and other relevant adjustments should be made according to the actual situation of the unit. On the other hand, the current government accounting system is a mixed model of budget accounting and financial accounting, focusing on financial revenues and expenditures, focusing on "how to make accounts", and relatively weak in management accounting. By setting the eight elements of the new accounting system accounting accounts, demand plan carry depreciation of fixed assets, accrual basis and cash basis in parallel to the current government accounting system has carried on the comprehensive revision and innovation, with the real integrity of the accounting information quality is closely related to the internal control request, at the same time puts forward higher requirements on management accounting, especially to raise the level of asset management, gradually turned into "how to use the account. This paper first reviews the process of government accounting reform and finds that the current budget accounting system implemented in China can be regarded as a combination of financial accounting and budget accounting in both form and essence. After reviewing relevant research literature, it is found that most of the research focuses on the comparison between the old and new government accounting systems and the specific accounting treatment. In view of that present situation of the application of the new government's accounting system, the application state of A unit has been found, and the problem of A lot of historical problem, including the unconformity of the account book, unconformity of account, high value and bad balance of account receivable account balance, is the problem of A unit of the internal management of the new system, which is due to the requirement of the new government's accounting system to propose the improvement of the corresponding improvement suggestion and the internal system.
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