行政机关实施新《政府会计制度》面临的挑战

Challenges Faced by Administrative Offices in Implementing the New"Government Accounting System"

新《政府会计制度》最突出的特点是引入了权责发生制,会计核算发生了很大的变化。会计制度改革对行政机关的会计核算提出了更高的要求。论文结合新《政府会计制度》的主要变化,依据行政机关会计工作的特点,分析了行政机关实施新《政府会计制度》面临的挑战、困难,并提出了相应的建议,以期为顺利实施新《政府会计制度》提供一些借鉴。

The most prominent feature of the new"Government Accounting System"is the introduction of accrual basis,accounting has undergone great changes.The reform of the accounting system puts forward higher requirements for the accounting of the administrative offices.Combined with the main changes of the new"Government Accounting System"and according to the features of the accounting work of the administrative offices,this paper analyzes the challenges and difficulties faced by the administrative offices in implementing the new"Government Accounting System",and puts forward corresponding suggestions,so as to provide some references for the smooth implementation of the new"Government Accounting System".