Study on the Influence of Government Accounting System Reform on the Financial Management of Administrative Institutions

Abstract

With the continuous improvement of the market economic system, the limitations of the original financial standards of public institutions and the inadaptability of the new situation changes, has been unable to meet the scientific, comprehensive and accurate reflection of the operation of administrative institutions, according to the existing situation and actual needs, the state issued a new "government accounting Standards". Through the financial work in the basic accounting, management methods, staff responsibilities and other aspects of reform, in order to improve the level of financial management. In this paper, the government accounting system reform as the background, a detailed analysis of the government accounting system after the reform of the influence factors and derived some problems, further put forward the new social development under the background of improving the financial management of administrative institutions strategies: improve the budget management system, establish and improve the budget assessment system; Upgrade the financial information system and improve the financial service level; Improve the internal control system, strengthen risk awareness and responsibility, for administrative institutions to better implement the government accounting system reform related policies and provisions, strengthen self-restraint and self-regulation, improve and strengthen internal management to create good conditions.