政府会计新旧制度衔接问题研究

Research on the Connection Problems Between Old and New Government Accounting System

随着国家经济和财政体制改革深入,我国的公共财政规模不断扩大,经济制度也得到有效的完善。传统的行政事业单位会计制度已不再满足当前社会的发展需要。因此,财政部颁布了新的政府会计制度,并于2019年1月1日开始施行。新的会计制度设计得更加合理和先进,但是突然的转变会导致行政事业单位不适应,所以事业单位必须要做好政府会计新旧制度的衔接工作。基于此,论文简要分析了政府会计新旧制度衔接过程中存在的问题。

With the deepening of China's economic and financial system reform,the scale of China's public finance continues to expand,and the economic system has been effectively improved.The traditional accounting system of administrative institutions no longer meets the needs of the current social development.Therefore,the Ministry of Finance has promulgated a new government accounting system,which will come into effect on January 1,2019.The newaccounting systemis designed to bemore reasonable and advanced,but the sudden change will cause the administrative institutions not to adapt,so the institutions must do a good job of connecting the old and new government accounting systems.Based on this,the paper briefly analyzes the problems existing in the process of connecting the old and newgovernment accounting systems.