An Analysis of Financial and Accounting Supervision on Public Institutions under the Government Accounting System
Based on the updates to the new government accounting system,this paper studies positive impacts and challenges that the implementation of the new government accounting system brings to the accounting and finan-cial management of public institutions.It conducts an in-depth analysis of the issues currently faced by the finan-cial and accounting supervision of public institutions,including the need to enhance awareness of supervision,clari-fy supervisory responsibilities,deepen supervisory management,and strengthen collaborative supervision.This pa-per puts forward strategies to strengthen the supervision and management of the finance and accounting of public in-stitutions in such aspects as emphasizing the importance of elevating political awareness,improving supervisory mechanisms,strengthening policy research,focusing on platform construction,enhancing personnel competence,and intensifying punitive measures,with a view to intensifying the financial and accounting supervision of public in-stitutions,and thereby facilitating the implementation of the new government accounting system.
Administrative institutionsGovernment's new accounting systemFinancial and accounting su-pervision
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