Research on Influencing Factors and Governance Ideas of Fragmentation of Government Accounting Standards System

Abstract

The research holds that there is a prominent fragmentation problem in the implementation of government accounting standards system, which is mainly manifested in the differences in the understanding and implementation of standards between different departments at the same level, the uneven construction of accounting information systems and the imbalance of professional ability of accountants. In 2022, the proportion of local fiscal revenue in GDP in C province was as high as 14%, while that in D province was only 6%. This significant difference in fiscal strength affected the material basis for implementing government accounting standards in various places. The research concludes that in the future, we should strengthen the top-level design and improve the supporting system, unify the construction standards of government accounting information system, strengthen the education and training of accounting personnel and enhance the professional competence, so as to effectively solve the current dilemma of fragmented implementation of government accounting standards system.