Reform Of Accounting System In College

Since the founding of new China, the reform of the accounting system of colleges and universities in China ha s never been stopped, and in 1998 March 31, formally promulgated the higher school accounting system "(Trial)"(hereinafter referred to as the original system). After entering into twenty-first Century, the rapid development of accounting for our country’s colleges and universities, making the accounting system of the university can not meet the needs of the development of colleges and universities. In this context, 2009 to 2013 years the state promulgated a series of draft and in 2014 promulgated the new "higher school accounting system"(hereinafter referred to as the new system) to further standardize the accounting behavior, improve the corresponding accounting system. However, there are still some problems. Therefore, analysis C hina’s new accounting system of colleges and universities to introduce accrual accounting system based, studies the new institutional phase compared to the original system of the advantages and disadvantages, and puts forward the policy recommendations to continue to improve the reform of accounting system in Colleges and universities has important practical significance.The through reading large on the literature and data of accounting system reform in Colleges and universities, comprehensive, system from the evolution of the development of accounting system in China’s colleges and universities of and the theoretical analysis, comparative analysis two aspects comprehensively to the accounting system of colleges and universities to study the reform, in-depth analysis of the problems existing in the new accounting system in Institutions of higher learning is proposed, which reasonable and forward-looking suggestions, especially for perfect tuition income, the author believes that can analogy in business sales return processing and prepare a corresponding business control table, to perfect accounting system in C hina’s colleges and universities to certain role in promoting. The accounting treatment is colleges and universities to carry out the financial revenue and expenditure accounting and preparation of year-end accounts, financial analysis, also on the quality of accounting information plays a great role in safeguarding, the author thinks that also need to reform the accounting system of colleges and universities in the process of the unceasing improvement and the consummation.