The Influence of Governmental accounting System on the Accounting Work of Local Universities

Abstract

The accounting standards system is the basis for the preparation of accounting information and determines to a large extent the quality of accounting information. For this reason, China has standardized its governmental accounting system so that it can accurately reflect the assets, liabilities and operating costs of enterprises. Under the new system, the financial management and financial work of institutions of higher education have changed greatly, so the accounting system and accounting reports of institutions of higher education have also been adjusted accordingly. In the process of actual operation, the new standard system will be the former administrative institutions relatively decentralized accounting standard system, and the accounting management content to integrate, so as to improve the government's comprehensive accounting report, thus improving the quality of accounting information and the accounting status of the unit budget. Reflecting the status of implementation with the new accounting standards enables the two purposes of government accounting to be effectively realized.