作者：Shuting; Zhang; Xinrui; Kangcomparativeanalysisgovernmentaccountingsystemregulationofuniversities
摘要：October 24, 2017, the Ministry of Finance issued the 'Government Accounting System: Accounting Articles and Reports of Administrative Institution'(new system hereinafter). The Ministry required all administrative public institution to implement government accounting system before 1 s t, 2019. Comparing to the current administrative accounting system, the new system has established the accounting model of 'Double Base','Double Function' and 'Double Report'[1](Meilan He, 2017). This study aims at disclosing the differences between 'Administrative Accounting System' and accounting system of higher learning and explores how to better integrate the new system.
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