On May 14, 2024, in order to deepen their understanding of both the theoretical and practical aspects of the subject, Professor Zhou Keqing and Dr. Qin Shikun escorted the students of the "Government Accounting Practice" course on a field trip to the Wenjiang District Finance Bureau for research and study. They were warmly welcomed by Feng Wei, Director of the Bureau, Li Xun, Head of the Treasury Department, and Li Qin, Head of the Budget Department, who graciously hosted the visiting students for an insightful study session.

Director Feng provided an overview of the structure and core responsibilities of the Wenjiang District Finance Bureau, enriching the students' comprehension of the bureau's operational scope. He shed light on the intricacies of the finance department's daily functions.

Director Li Xun delved into the end-to-end process of finalizing the accounts of administrative and public institutions, highlighting the critical junctures and focal points within this workflow. His detailed exposition offered students a clear picture of the meticulous nature of this financial undertaking.

Director Li Qin employed the 2023 general public budget balance sheet and variation table of the Wenjiang District Finance Bureau as a case study. He elucidated the final accounting procedures and the principal work points of financial general accounting. His presentation particularly emphasized the analysis of fiscal revenue and expenditure structures, offering students a nuanced look into the broader fiscal landscape and its implications.

The students engaged in further discussions on topics including intergovernmental transfer payments and the development of integrated system modules. The Finance Bureau's leaders provided comprehensive responses to the students' inquiries, effectively dispelling their doubts.

The students unanimously expressed that this hands-on teaching activity not only enhanced their grasp of public finance concepts but also deepened their understanding of fiscal operations. This experience has significantly boosted their enthusiasm for the "Government Accounting Practice" course, making the learning process more engaging and relevant to real-world applications.