血站执行《政府会计制度》的难点分析与建议

Difficulties and Suggestions in Implementing Government Accounting System in Blood Collecting and Supplying Institutions

行政事业单位于2019年1月1日正式实施《政府会计制度》,《政府会计制度》的实施对之前行政事业单位会计制度进行整合统一,确认了因会计制度不统一造成的政府财务报告信息质量低下、无法准确、完整地反映政府资产整体状况等一系列的问题。作为血站财务人员,《政府会计制度》的实施给血站核算带来了很大的变化,已习惯多年的收付实现制核算的固有模式被打破,如何应对新改变以及如何保障《政府会计制度》的顺利实施是其面临的新挑战,文章针对血站在实施《政府会计制度》进程中遇到的难点做出分析并提出合理建议。

Administrative institution formally implemented the government accounting system on January 1,2019(hereinafter referred to as the new system),which integrated administrative institution accounting before,and ended a series of problems that low quality of government financial reporting information.It is disability to reflect the status of government assets accurately and perfectly etc.because of the non-unified accounting system.As a blood station financial officer,the implementation of the new system brought great changes to blood stations accounting,the inherent model of cash accounting that has been used for many years has been broken,it is a new challenge for us that how to deal with the new changes and how to guarantee the smooth implementation of the new system.The author aimed to analyze the difficulties that encountered during the implementation of‘new system’and put forward reasonable Suggestions.