The Research Of System Of University Financial Accounting Report

Along with our country socialist market economy continues to develop, facing economic environment of higher unitary resource changes greatly, higher education gradually from elite education into a popular education, and the institutions of higher learning school system is increasingly diversified. Along with the increase of the investment subject of higher colleges, colleges and universities assets status, the operation effect receiving more and more attention of universities and colleges, so the importance of financial and accounting report system increase.According to The financial system in higher school which began to implement in July 1997 and The accounting system in higher school which began to implement in January 1998, China's college setting The financial and accounting report system,including the balance sheet, income, expenses table, schedule and balance manuals etc. To reinforce the institutions of higher learning financial and accounting management work and regulate its financial accounting methods are all have a role to play, but also promote the specific environment at the development of institutions of higher education. However, in the new economic situation, the institutions of higher colleges'accounting environment, economic structure dramatically changed, the current financial and accounting report system became apparent, and the disadvantages of current economic activity already cannot satisfy the current economic situation diversified investment subject information needs.In order to promote the reform of the financial and accounting report system of higher learning, based on accounting, finance and audit to such disciplines as learn the theoretical knowledge as the foundation, combining with the actual situation of higher education faces of colleges and universities of China, the necessity of financial accounting information disclosure and its present status are expounded, and put forward respectively in China at present the financial and accounting report system of higher institutions are the main problem. This paper, by using comparative research and normative research method of colleges and universities of China, the financial and accounting reports of reform and perfect the system to propose the suggestion.