行政事业单位新旧会计制度对比分析与建议

Comparative Analysis and Suggestions of Old and New Accounting Systems in Administrative Institutions

财政部要求各类行政事业单位于2019年1月1日起正式实施《政府会计制度行政事业单位会计科目和报表》。本文首先阐述新政府会计制度的五大总体改革亮点:统一了行政事业单位会计制度、重构了政府会计核算模式、规范了相关的会计要素、提高了会计信息完整性、强调了政府会计信息化。然后从资产、负债、净资产,预算结余、收入费用五个方面,对比新旧制度在会计科目、核算范围、核算内容等多个方面的差异。最后通过对比归纳总结出新制度运行的难点并提出相应的对策。

The Ministry of Finance requires various administrative institutions to formally implement the"Government Accounting System-Accounting Subjects and Statements of Administrative Institutions"from January 1,2019.This article first explains the five major reform highlights of the new government accounting system:unify the accounting system of administrative institutions,restructure the government accounting model,standardize related accounting elements,improve the integrity of accounting information,and emphasize the informationization of government accounting.Then from the five aspects of assets,liabilities,net assets,budget balances,income and expenses,the paper compares the differences between the new and old systems in accounting subjects,accounting scope,and accounting content.Finally,the difficulties in the operation of the new system are summarized through comparison and induction and corresponding countermeasures are proposed.