Research on the Construction of a Government Accounting Disciplinary Community in Chinese Universities

The implementation of the dual-function government accounting standards and systems aims to embed comprehensive accounting control and supervision mechanisms into the fund management systems of government organizations. Given that the scope of government accounting and its verification aligns highly with the scope of government fund flows, its knowledge system inevitably spans across distinct disciplinary categories such as economics and management science. Consequently, the cultivation of government accounting professionals necessitates symbiotic and collaborative mechanisms among these disciplines. However, survey questionnaires distributed to faculty members across universities reveal prevalent issues including unclear disciplinary positioning, narrow curriculum scopes, and inadequate curriculum systems. An effective mechanism aligned with the objectives of government accounting talent cultivation has yet to be established. Universities need to clarify the disciplinary affiliation of government accounting based on the symbiosis theory and the concept of community, construct a disciplinary community centered on the government accounting, coordinate interdisciplinary curriculum systems according to shared community goals and values, and design cross-disciplinary talent cultivation programs for government accounting. Specifically, on one hand, we can introduce related disciplines such as public administration to form an embedded community model. On the other hand, a government accounting track can be established within the accounting major, creating a parallel community model that exists alongside corporate accounting. This approach aims to cultivate interdisciplinary professionals capable of managing government funds.