Discussion on Budget Accounting Practice in Public Institutions Based on New Accounting Standards
With the continuous deepening of China's accounting system reform,the new accounting standards play an important role in fur-ther regulating accounting behavior and improving the quality of accounting information.The budget management level of public institutions directly affects the efficiency of government public resource allocation.Analyze the characteristics of budget accounting in public institutions,and explore the budget accounting treatment of public institutions in areas such as financial allocation accounting,revenue and expenditure accounting,and asset liability accounting under the new accounting standards.Finally,propose countermeasures and suggestions to improve the budget accounting system,including improving the budget accounting system and clarifying the workflow;strengthen fixed asset manage-ment and improve asset utilization efficiency;standardize the use of special funds to avoid wastage of funds;strengthen internal control and personnel management,optimize report quality.
New accounting standardsPublic institutionsBudget accountingSuggestions for countermeasures
NETL
NSTL
万方数据
维普
