Author(s)

Yi Teng ¹, Changhua Fang ¹

Affiliation(s)

¹ Finance Office, Dezhou University, Dezhou, Shandong, 253023, China

Corresponding Author

Changhua Fang

ABSTRACT

With China's economic development entering a new stage and the rapid development of information technology system, university education has also stepped up to a new level of leapfrog development. The financial information management based solely on ERP program can no longer fully cope with the increasingly complex financial environment, and the full implementation of the new Government Accounting System has gradually instilled scientific and standardized budget, cost management and performance assessment into the financial management of universities, which has guided the informationized transformation of Accounting from pure financial accounting to management accounting. In order to promote the standardization and institutionalization of the financial management system of universities, this paper, based on the New Government Accounting System, puts forward rationalized suggestions for the construction of management accounting informatization system of universities through an in-depth study of the necessity and problems of the transformation of financial accounting to management accounting informatization in universities.

KEYWORDS

Financial accounting, management accounting informatization, new government accounting system

CITE THIS PAPER

Yi Teng, Changhua Fang, Research on the Transformation from Financial Accounting to Management Accounting Informatization in Universities under the New Government Accounting System. Accounting and Corporate Management (2023) Vol. 5:33-42. DOI: http://dx.doi.org/10.23977/acccm.2023.050605.

REFERENCES

[1] Ministry of Finance. (2014) Guidance of the Ministry of Finance on comprehensively promoting the construction of management accounting system. 10, 27.
[2] Ministry of Finance. (2017) Notice on the issuance of Government Accounting System - Accounting Accounts and for Administrative Institutions. 10, 24.
[3] Yong Li. (2017) Research on the application of accounting management in universities in the era of "Internet+". Knowledge economy, 2, 172-174.
[4] Na Xiong, Jingjing Zha, Chunli Zeng et al. (2018) The impact of government accounting reform on financial management of universities. Friends of Accounting, 3, 20-23
[5] Russell Craig, Joel Amernic (2002) Accountability of accounting educators and the rhythm of the university: resistance strategies for postmodern blues, Accounting Education, 2, 121-171.
[6] Xingcai Li. (2018) Application and practice of management accounting in financial management of colleges and universities. Industry and Technology Forum, 8, 266-26.
[7] Yiming Chen, Chunya Tong, Yonggang Xu. (2018) Research on the application of management accounting in colleges and universities. Friends of Accounting, 9, 152-155.
[8] James E. Rebele (2002) Accounting education's uncertain environments: descriptions and implications for accounting programmes and accounting education research. Accounting Education, 1, 3-25.

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