Academic Journal of Business & Management, 2023, 5(20); doi: 10.25236/AJBM.2023.052024.
Xiaodong Yan
Qiqihar Open University, Qiqihar, 161000, China
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.
Governmental Accounting System; Budget Preparation; Internal Control; Performance Appraisal
Xiaodong Yan. Research on the Impact of the New Government Accounting System on Financial Management. Academic Journal of Business & Management (2023) Vol. 5, Issue 20: 173-178. https://doi.org/10.25236/AJBM.2023.052024.
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