Coordinating the implementation of a new one -comprehensive layout of the implementation of the new chapter -a review of the pilot work of the reform of the Central Finance General Accounting System

In April of this year, the Ministry of Finance issued the "Pilot Plan for the General Budget Accounting System & Reform of the Fiscal Administrative Accounting System" (hereinafter referred to as the "Pilot Plan"). As the main body of the drafting subject and the pilot organization of this system, the Ministry of Finance overcome the influence of the epidemic, the reform pilot organization and the implementation work "grasp two hands", efficiently promote various tasks, and strive to verify the feasibility of the new system in practice. With the accumulation of practical experience that can be promoted and replicated with other provinces' financial accounting system reform.

Try first, and the central government actively carries out the pilot work of reform

In the process of revising the current system, the Ministry of Finance and the system developers actively cooperated to comprehensively sort out and set up business scenarios and various scenarios for accounting and budget accounting under the combination of factor combinations of various elements. Provided by personnel. During the development of the new system, regularly communicate with developers, and modify the development needs of the new system in a timely manner according to the new system. During the development of the new system, the construction of "budget management integration" continued to advance, and members of the Fiscal Accounting Reform Working Group (hereinafter referred to as a working group) and members of the "Integrated Working Group" communicated in a timely manner to successfully integrate the two systems in the future. Prepare for work. Prior to the release of the "Pilot Plan", the new system basic accounting module had been basically developed, laying the support of the system, and provided a reference and basis for the development of other pilot provinces to develop an accounting system.

Prior to the release of the "Pilot Plan", the working group organized a special symposium to introduce the content and operation process of the new system foundation accounting module in detail by the system developers; introduced the central financial simulation data in January this year to the new system for data testing. Initialization confirmation, voucher entry, voucher generation, book report query inquiry and inspection of the stability, accuracy, and safety of the operation system operation system.

After the simulation data test is correct, the data is introduced month by month in mid -June June this year, the simulation operation is implemented, and the stability, accuracy, and security of the system accounting will be confirmed again.

After the data simulation operation is completed and the basic accounting module runs smoothly in mid -January to June, the new system will use real business scenarios at the same time and implement data in real time to calculate the central fiscal business daily. Based on the current system, for the basis The daily accounting of the new system is verified.

The Ministry of Finance further sorted out the new system reporting system, focusing on the business rules of the "Cash Flow Form" and "Budget Residation of the year and the Specification Table of this issue", refine the needs of new system reports Developers have timely developing the report module. It is intended to test the report module from January to June to ensure that before the time point of the "Pilot Plan" requires the timely and accurate generation of the 2022 report, providing a reference for other pilot provinces.

In addition, the new system has further strengthened the accounting of assets and liabilities. During the drafting of the new system, the working group conducted several investigations, and jointly held a symposium with equity, debt management departments, and the backbone personnel of various provinces to discuss the current system equity debt accounting Existing problems and solutions. During the reform of the reform pilot, the members of the organizational working group organized the experience of accounting assets and liabilities in accordance with the requirements of the new system, the preliminary communication information and the previous "dual -point" accounting, and organized the compilation of equity investment, internal accounting regulations for debt Responsibilities, business accounting basis, materials acquisition process, etc. to ensure the realization of "dual foundation", "dual function", and "dual report".

Through the organization, guide local efficient implementation of the pilot work of reform

In accordance with the principle of "centralized planning and responsibility at the provincial level", guide the finances at all levels to conduct training in accordance with the prevention and control of the epidemic and the basic situation of the network hardware. From May 17th to 18th this year, for the financial state treasury departments at all levels across the country, the "Financial General Accounting System (Simulation Edition)" network training course was held to teach the overall situation, specific content, accounting system business processing specifications and government accounting basic criteria for the new system. A total of more than 16,000 people participated in the training. The Ministry of Finance is responsible for the training of provincial finance teachers and requires provincial financial departments to formulate training plans for the region. Based on the new system, it is based on the training level and expand the coverage. And specific requirements, do high -level and high -quality related work.

In the process of institutional amendments, the Ministry of Finance transferred some local national treasury business backbones, and jointly wrote the "Examples of the Main Business and Treatment of the Main Business and Matters of Finance", sorting out the basis of account processing and main statement preparation of the main business and matters under the new system, and organized Complete, and send pilot provinces as a reference; compile the "Specifications for Business Treatment of the Fiscal Accounting Accounting System" in accordance with the new system, and provide business standards for the development of the new system total accounting system, which is convenient for each pilot province to carry out the development of accounting system. During the pilot period, guidelines such as the operation of the new system, system operation, internal accounting, etc. will continue to be improved. When the system reform is comprehensively promoted, it will be sent to local finances at all levels as a reference for the system, so that the overall accounting at all levels will be able to carry out reform work quickly.

During the reform pilot period, establish an organizational coordination mechanism with the pilot provinces, organize the central level and pilot provinces to strengthen the dynamic tracking and analysis of the pilot pilot, conduct regular evaluation of the pilot effects, and summarize in a timely manner.Fully sort out various business accounting rules, in -depth research on the prominent problems facing budget revenue and expenditure, pay targeted attention to the issue of equity and debt accounting process mechanism, rationalize the government's financial asset -liability accounting management path, and provide a basis for further revision and improvement of the new system.In addition, increase the promotion of the early work achievements of the central and pilot provinces, promote other non -pilot provinces to prepare for institutional reform, increase the attention of finances at all levels to the reform of the overall accounting system, and enhance the importance of all sectors of society to the focus of financial accounting work.The understanding has laid a solid foundation for the subsequent implementation of the overall accounting reform.(Supply of the Treasury Department of the Ministry of Finance)

(Source: China Financial Report)

- END -