高校政府会计制度实施信息化研究  

Research on the Informatization of the Implementation of the Government Accounting System in Colleges and Universities

作　　者：卫雅琦[1] 王瑛瑛 WEI Ya-qi;WANG Ying-ying(China University of Mining and Technology(Beijing),Beijing 10083 Beijing Municipal Bureau of Finance,Beijing 101160)

机构地区：[1]中国矿业大学,北京市100083 [2]北京市财政局科研所,北京市101160

出　　处：《财务与金融》2019年第6期33-39,共7页Accounting and Finance

摘　　要：《政府会计制度》于2019年1月1日实施,创新提出“建立政府预算会计和财务会计适度分离又相互衔接的政府会计核算模式”。高校政府会计制度实施最大的难点是解决平行记账和生成财务、预算会计双报告问题,文章通过研究天财高校财务管理信息6.0系统,为适应新制度的要求所作出的改进和创新举措,如设科目标识、建归集项目等,分析系统项目、科目、经济分类、功能分类等基础信息设置及之间的逻辑勾稽关系,结合平行记账的原理和实际案例,揭示平行记账实现方法和过程,探索报表生成途径,旨在通过信息化建设贯彻落实《政府会计制度》,同时以会计改革为抓手,推进“业财融合”,提高学校综合治理能力。The"government accounting system"was implemented on January 1,2019,"the government accounting system mode with appropriate separation and mutual connection of budget accounting and financial accounting"was put forward innovatively.The biggest difficulty in the implementation of the government accounting system in colleges and universities is to solve the problem of parallel bookkeeping and generate double reports of financial and budget accounting.This paper studies the colleges and universities financial management information of Tiancai 6.0 system,and makes improvement and innovation measures for the requirements of the new system,such as setting up subject identification,building collection projects,etc.,and analyzes the logic check relationship of system projects,subjects,economic classification,functional classification and so on.Based on the principle of parallel bookkeeping and practical cases,the paper reveals the realization method and process of parallel bookkeeping,and explores the way to generate reports.It aims to implement the government accounting system through information construction,and promote the"integration of business and finance"with accounting reform as gripper,so as to improve the comprehensive governance ability of the colleges and universities.

关 键 词：政府会计制度 平行记账 科目标识 归集项目 

分 类 号：F233[经济管理—会计学]