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Web of Proceedings - Francis Academic Press
Web of Proceedings - Francis Academic Press

Research on the Influence of Government Accounting System Reform on University Financial Management

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DOI: 10.25236/icmcs.2019.038


Guotao Xu, Chunbo Wei and Huijie Zhu

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Guotao Xu


Objective: With the transformation of government functions and the establishment and improvement of the public finance system, the defects of the current government accounting system have gradually emerged. As an important strategic deployment in the current fiscal system of the Chinese government, it is imperative to accelerate the reform of government accounting. Methods: This paper introduces the main contents of government accounting reform, focusing on the specific changes of university accounting and financial reporting after government accounting reform, and the impact of government accounting reform on college financial management. Results: Based on the actual situation of colleges and universities, several suggestions for implementing the government accounting reform were put forward. Conclusion: The financial reform of colleges and universities must be based on the new government accounting system, under the new accounting model of colleges and universities, integrate the accounting function of college infrastructure, optimize the budget accounting function of colleges and universities, strengthen the financial accounting function of colleges and universities, and deepen the accounting system of the new government. In the process of understanding, we constantly improve the reporting system and structure of colleges and universities.


Colleges, Accounting, System, Influence