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论文编号：	11976
作者编号：	2320180830
上传时间：	2020/12/8 20:00:43
中文题目：	A单位实施政府会计准则的问题与对策分析
英文题目：	Analysis of Problems and Countermeasures of Implementing Government Accounting Standards in A Public Institution
指导老师：	王志红
中文关键字：	政府会计准则；权责发生制；事业单位
英文关键字：	government accounting standards; accrual basis; public institution
中文摘要：	按照财政部相关通知要求，自2019年1月1日起，各类行政事业单位应统一执行《政府会计制度——行政事业单位会计科目和报表》。政府会计制度的实施标志着政府会计准则的落地，推动各单位规范会计处理，真实反映资产状况，开展绩效评价。与此同时，实施政府会计准则也对各单位财务工作及人员提出了更高要求。目前，实施政府会计准则已有一个完整会计年度，很多单位完成了新旧衔接、期初建账、日常记账、年末结转、总结报告等一系列工作，在实践过程中也发现了单位自身存在的一些问题与不足。 本文以A单位为例，通过文献综述法、对比研究法等对其应用政府会计准则中发现的问题进行了分析并提出了具体可行的对策建议，以便A单位能够更好适应政府会计相关规定，充分应用权责发生制、加强资产负债管理、完善报表附注编报。研究结果对其他事业单位实施政府会计准则，提高会计信息质量具有参考意义。 本文首先介绍了政府会计准则的研究背景与意义，分析了国内外文献资料。目前，政府会计尚处于逐步完善阶段，政策理论、医院及高校应用方面的文献研究较多，但对于普通事业单位应用现状的研究较少。其次，梳理了政府会计准则体系，对比了政府会计准则与事业单位会计制度的差异，阐述了政府会计的理论基础。随后，回顾了A单位实施政府会计准则过程，包括学习文件清查资产、在新财务系统中处理账务、计提固定资产折旧、编报政府财务报告四个阶段。再次，指出A单位在实施政府会计准则过程中发现了财务人员胜任能力不足、费用报销模式面临挑战、资产处置不够规范、负债缺乏管理控制、财务管理活动随意、监督复核不相匹配的问题。最后，针对性地提出加强教育培训、提高报销时效性、完善处置流程、运用指标预警、修订财务制度、考评监督复核等建议，期望能够帮助A单位解决实际面临的困难，更好发挥监管职能。
英文摘要：	According to the relevant notice requirements of the ministry of finance, since January 1, 2019, administrative units and institutions should uniformly implement the government accounting system-accounting items and statements of administrative institutions. Implementing the government accounting system marks the landing of government accounting standards and promotes the units to standardize accounting treatment, truly reflect the asset status, carry out performance evaluation. Meanwhile, the implementation of government accounting standards also puts forward higher requirements for the financial treatment and staff of each unit. At present, the government accounting standards have been implemented for more than a fiscal year, and many units have completed a series of activities such as linking the old with the new, establishing accounts, daily bookkeeping, carrying forward at the end of the year, writing reports, etc. Some problems and shortcomings of the units themselves have also been found in the practice. Taking A public institution as an example, this paper analyzes the problems that are found in its application of government accounting standards through literature review and comparative study, and puts forward concrete and feasible countermeasures and suggestions, so that it can better adapt to the relevant regulations of government accounting system, fully adapt to accrual basis, strengthen the asset and debt management and optimize the preparation of financial reports and notes. The research results offer reference for other institutions to implement the government accounting standards and improve the quality of accounting information. Firstly, this paper introduces the research background and significance of government accounting standards, and analyzes the literature at home and abroad. Nowadays, government accounting standards is still in the primary stage of reform. Much work has been done in policy theory, hospital and university application. But, so far, there has been little research into the application status of common public institutions. Secondly, the paper combs the government accounting standards, compares the differences between government accounting standards and accounting system of public institutions, and expounds the theoretical basis of government accounting. Then, the paper reviews the implementation process of A public institution. There are four stages, that including checking the assets, handling accounts in the new accounting system, accruing depreciation of fixed assets, and compiling government financial reports. Thirdly, the paper analyzes the problems found in the implementation process of A public institution, such as financial personnel lacking of competence, expense reimbursement model facing challenges, non-standard fixed assets disposal fixed assets, lacking of the management and control of debt, random financial management activities, and the supervision and review can’t meet the requirements of government accounting standards. Finally, the paper analyzes the causes of the problems and puts forward suggestions on carrying out training and learning, improving the timeliness of reimbursement, optimizing the disposal process, early warning with indicators, revising the financial system, and evaluating the supervision and review, hoping to help A public institution solve the practical difficulties and give full play to its supervision functions.
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