新政府会计制度实施的成效、问题与对策--基于问卷调查的数据

The Effect,Problem and Countermeasure of the New Government Accounting System--Based on Data from a Questionnaire Survey

本文基于对湖南省行政事业单位实施新政府会计制度的调研数据,首先对新政府会计制度的执行情况进行了归纳,对新政府会计制度的实施成效进行了总结;其次分析了新政府会计制度在实施中还存在预算管理难度增加、内控制度有待加强、成本核算意识不强和财务人员水平参差不齐等问题;最后提出了加强预算资金分配和使用的监管力度、完善内部控制制度与评价机制、重视管理会计推行成本核算和提高财务人员专业素质等对策。

Based on the survey data of the implementation of the new government accounting system in the administrative institutions of Hunan Province,this paper first summarizes the implementation of the new government accounting system,and then summarizes the effectiveness of the implementation of the new government accounting system.Then it analyzes that there are still some problems in the implementation of the new government accounting system,such as the difficulty of budget management,the internal control system needs to be strengthened,the consciousness of cost accounting is not strong and the level of financial personnel is uneven.Finally,the paper puts forward some countermeasures to further improve the new system,such as strengthening the supervision of the allocation and use of budget funds,perfecting the internal control system and evaluation mechanism,attaching importance to management accounting to carry out cost accounting as soon as possible and improving the professional quality of financial personnel.The purpose is to further improve the government accounting system and improve its operational effect and the efficiency of the use of unit funds in the future.