基于政府会计制度改革视角的高校政府采购工作优化研究

Research on the Optimization of University Government Procurement from the Perspective of Government Accounting System Reform

经过实践总结和多年的精心准备,新的政府会计制度于2019年1月1日正式实施,作为国家深化财政制度改革的重大举措,新的政府会计制度深刻影响着包含高校在内的各级行政事业单位的财务管理工作,政府采购作为预算执行和财政支出方式的重要组成部分,在政府会计制度改革背景下也将受到一定影响。基于新政府会计制度权责发生制的要求,通过对高校政府采购工作的预算编制、预算执行、合同及财务结算管理等流程的优化,促使高校政府采购更好地适应现代财务管理工作的要求。

After the practical summary and years of careful preparation,the new government accounting system was formally implemented on January 1,2019.As a major measure to deepen the reform of the financial system,the new government accounting system has a profound impact on the financial management of administrative institutions at all levels,including colleges and universities.As an important part of budget implementation and financial expenditure,government procurement under the background of the reform of government accounting system will also be affected.Based on the requirements of the accrual basis of the new government accounting system,through the optimization of the budget preparation,budget implementation,contract and financial settlement management processes of the university government procurement,the university government procurement is better adapted to the requirements of modern financial management.