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新政府会计制度对中小学财务管理的影响分析

Analysis on the Influence of the New Government Accounting System on the Financial Management of Primary and Secondary Schools

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自 2019 年实施新政府会计制度后,文章根据新政府会计制度的更新变化从实务入手,分析了新政府会计制度实施对中小学财务管理的影响,包括科学界定政府会计要素、创新会计核算模式和强化财务会计功能.中小学财务管理工作在新政府会计制度实施中,将面临财务管理精细化、软件维护和会计核算的难度增加等管理难点.据此,提出了健全财务管理体系、升级会计信息系统和完善资产管理制度等新政府会计制度实施下的财务管理建议.
Since the implementation of the new government accounting system in 2019,based on the updates and changes of the new government accounting system,this paper analyzes the impact of the implementation of the new government accounting system on the financial management of primary and secondary schools,including scientifically defining the elements of government accounting,innovating the accounting model and strengthening the financial accounting function.In the implementation of the new government accounting system,the financial management work of primary and secondary schools will face the management difficulties such as the refinement of financial management,the increasing difficulty of software maintenance and accounting.According to this,the paper puts forward some financial management suggestions under the implementation of the new government accounting system,such as perfecting the financial management system,upgrading the accounting information system and perfecting the asset management system.

new government accounting systemprimary and secondary schoolsfinancial managementinfluence

黄玉峰

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深圳市教育事务综合保障中心,广东 深圳 518109

新政府会计制度 中小学 财务管理 影响

2024

商业观察

商业观察

ISSN:
年,卷(期):2024.10(4)
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