Author(s)

Chuanhui Liu ¹

Affiliation(s)

¹ Chongqing University of Arts and Sciences, Chongqing, 402160, China

Corresponding Author

Chuanhui Liu

ABSTRACT

The government accounting system in institutions of higher learning has been implemented smoothly since it came into effect on January 1, 2019. Nevertheless, the related practical work inevitably exposes some difficulties and defects, which has caused numerous inconveniences and troubles to the practical accounting-related work. Most of all, a host of inherent characteristics of institutions of higher learning, such as large scale, complex business, imperfect internal control construction, and limited information level, have brought great difficulties to the actual accounting-related work. In this regard, from the practical perspective of accounting in institutions of higher learning, the author, as a financial practitioner in a certain university, deeply analyzes the defects exposed in accounting under the background of the government accounting system, thereby proposing valuable insights and recommendations regarding the optimization of accounting in institutions of higher learning.

KEYWORDS

Government Accounting System, Institution of Higher Learning, Accounting, Optimization

CITE THIS PAPER

Chuanhui Liu, Research on the Optimization of Accounting in Institutions of Higher Learning under the New Government Accounting System. Accounting and Corporate Management (2023) Vol. 5: 71-75. DOI: http://dx.doi.org/10.23977/acccm.2023.051111.

REFERENCES

[1] Gu, Y., Tang, C. and Wu, J.M. (2015) Research on Accounting Problems and Countermeasures in Institutions of Higher Learning. Friends of Accounting, 15, 121-122.
[2] Liu, C.H. (2019) Research on the Implementation Path of Government Accounting System in Institutions of Higher Learning. Modern Accounting, 11, 33-35.
[3] Cai, Y.Y. and Meng, X.M. (2020) Research on the Empowerment of Government Accounting System in Institutions of Higher Learning by Digitalization. Friends of Accounting, 22, 126-130.
[4] Quan, M. and Yang Q.L. (2021) The Effect, Problem and Countermeasure of the New Government Accounting System: Based on Data from a Questionnaire Survey. Communication of Finance and Accounting, 2, 30-33.
[5] Liu, C.H. (2016) Study on the Matching of Accounting Subject and Budget Items in University. Journal of Chongqing University of Arts and Sciences, 3, 139-141.

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