{"title":"新政府会计制度对财务管理的影响研究","authors":"","doi":"10.25236/ajbm.2023.052024","DOIUrl":null,"url":null,"abstract":"As an economic management activity, governmental accounting can calculate government assets through a series of special methods, such as accounting recognition, measurement and reporting, to provide cost, budget and other related asset information for government asset management. The new governmental accounting system is conducive to solving the problems of unreasonable budget preparation, inadequate internal control. The accuracy of performance evaluation is not high. The new governmental accounting system has a boosting effect on comprehensively strengthening government asset management from three aspects of budgeting, internal control and performance evaluation.","PeriodicalId":282196,"journal":{"name":"Academic Journal of Business & Management","volume":"97 1","pages":"0"},"PeriodicalIF":0.0000,"publicationDate":"2023-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":"0","resultStr":"{\"title\":\"Research on the Impact of the New Government Accounting System on Financial Management\",\"authors\":\"\",\"doi\":\"10.25236/ajbm.2023.052024\",\"DOIUrl\":null,\"url\":null,\"abstract\":\"As an economic management activity, governmental accounting can calculate government assets through a series of special methods, such as accounting recognition, measurement and reporting, to provide cost, budget and other related asset information for government asset management. The new governmental accounting system is conducive to solving the problems of unreasonable budget preparation, inadequate internal control. The accuracy of performance evaluation is not high. The new governmental accounting system has a boosting effect on comprehensively strengthening government asset management from three aspects of budgeting, internal control and performance evaluation.\",\"PeriodicalId\":282196,\"journal\":{\"name\":\"Academic Journal of Business & Management\",\"volume\":\"97 1\",\"pages\":\"0\"},\"PeriodicalIF\":0.0000,\"publicationDate\":\"2023-01-01\",\"publicationTypes\":\"Journal Article\",\"fieldsOfStudy\":null,\"isOpenAccess\":false,\"openAccessPdf\":\"\",\"citationCount\":\"0\",\"resultStr\":null,\"platform\":\"Semanticscholar\",\"paperid\":null,\"PeriodicalName\":\"Academic Journal of Business & Management\",\"FirstCategoryId\":\"1085\",\"ListUrlMain\":\"https://doi.org/10.25236/ajbm.2023.052024\",\"RegionNum\":0,\"RegionCategory\":null,\"ArticlePicture\":[],\"TitleCN\":null,\"AbstractTextCN\":null,\"PMCID\":null,\"EPubDate\":\"\",\"PubModel\":\"\",\"JCR\":\"\",\"JCRName\":\"\",\"Score\":null,\"Total\":0}","platform":"Semanticscholar","paperid":null,"PeriodicalName":"Academic Journal of Business & Management","FirstCategoryId":"1085","ListUrlMain":"https://doi.org/10.25236/ajbm.2023.052024","RegionNum":0,"RegionCategory":null,"ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":null,"EPubDate":"","PubModel":"","JCR":"","JCRName":"","Score":null,"Total":0}
Research on the Impact of the New Government Accounting System on Financial Management
As an economic management activity, governmental accounting can calculate government assets through a series of special methods, such as accounting recognition, measurement and reporting, to provide cost, budget and other related asset information for government asset management. The new governmental accounting system is conducive to solving the problems of unreasonable budget preparation, inadequate internal control. The accuracy of performance evaluation is not high. The new governmental accounting system has a boosting effect on comprehensively strengthening government asset management from three aspects of budgeting, internal control and performance evaluation.