政府会计制度改革对事业单位的影响及应对措施 -会计学专业

摘要

政府会计制度改革是适应国家治理体系和治理能力现代化要求的重要举措，旨在建立权责发生制为基础的现代政府会计体系。本文聚焦事业单位这一重要主体，深入探讨政府会计制度改革对其产生的多方面影响及应对策略。通过对政策文件的系统梳理、发现改革促使事业单位在会计核算、预算管理、资产管理等方面发生深刻变革。具体表现为会计信息质量显著提升，财务与业务融合程度加深，绩效评价体系更加科学合理。创新之处在于构建了涵盖理念转变、制度完善、流程优化、信息化建设等维度的综合应对框架，为事业单位顺利过渡提供理论指导。积极拥抱改革有助于事业单位提高内部管理水平，增强社会服务能力，实现可持续发展。本研究不仅为事业单位提供了实践参考，也为后续相关政策调整和完善奠定了基础，具有重要的现实意义。

关键词：政府会计制度改革事业单位会计核算变革

Abstract

The reform of government accounting system is an important measure to meet the modernization requirements of national governance system and governance capacity, aiming at establishing a modern government accounting system based on accrual basis. This paper focuses on the important subject of the public institution, and deeply discusses the various influences of the reform of the government accounting system on it and the countermeasures. Through the systematic sorting of policy documents, it is found that the reform promotes the profound changes in accounting, budget management, asset management and other aspects of public institutions. The specific performance is that the quality of accounting information is significantly improved, the integration of finance and business is deepened, and the performance evaluation system is more scientific and reasonable. The innovation lies in the construction of a comprehensive response fr amework covering the dimensions of concept change, system improvement, process optimization, and information construction, providing theoretical guidance for the smooth transition of public institutions. Actively embracing reform will help public institutions improve their internal management level, enhance their social service capabilities, and achieve sustainable development. This study not only provides practical reference for public institutions, but also lays a foundation for the subsequent adjustment and improvement of relevant policies, which has important practical significance.

Keyword:Government Accounting System Reform Public Institutions Accounting Calculation Transformation

1绪论 1

1.1研究背景与意义 1

1.2国内外研究现状 1

2政府会计制度改革对事业单位财务的影响 1

2.1财务核算模式的转变 2

2.2资产负债管理的变化 2

2.3预算执行与决算报告的新要求 3

3政府会计制度改革对事业单位管理的影响 3

3.1内部控制体系的调整 3

3.2成本核算与绩效评价 4

3.3信息公开与透明度提升 5