Research on the Deficiencies and Strategies of Accounting in Administrative Unit under "Government Accounting System"

Wenjie Liu


According to the country’s regulations on the Ministry of Finance, state agencies and institutions should all participate in the new government accounting system from January 2019. The new government accounting system has made some changes during the reform.It mainly reflected in elements of accounting, methods for accounting , basis of measurement, statement’s preparation. Based on the essence of accounting of administrative units,This article has discovered the problems arising from the accounting work of administrative institutions in my country today from the perspective of the status of each administrative unit, such as  fiscal rebate quota, errors of non-tax calculation, and errors of reserve amount, etc. In order to better improve the current situation of my country's administrative units,it puts forward suggestions for improvement for such problems.


Administrative unit; Accounting; New government accounting system

Full Text:



Chen Yan. An analysis of the connection between the old and the new government accounting standards system [J]. Taxation, 2019, 13 (25): 76.

Dai Wei, Yuan Xuefang. On the implementation difficulties and simplified accounting of the "Government Accounting System" [J]. Finance and Accounting Monthly, 2019 (15): 78–82.

DOI: http://dx.doi.org/10.18282/gfr.v3i1.1642


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