The Research Of Financial Management Strategies Of Universities And Colleges Based On New”accounting System Of Universities And Colleges”

In order to meet the demand of the development of universities and colleges in our country, the Treasury delivered new” Accounting System of Universities and Colleges” in the late 2013. Paper elaborates on the research results about accounting system of higher education and financial management of universities and colleges from domestic and overseas, then introduces four stages of the evolution of accounting system of universities and colleges in our country, the imitation period, the trail period, the revolution period and adjusting period, then infers the four characters of the evolution of accounting system of universities and colleges, like underlining the existing envirenment of universities and colleges, respecting the independence of legal entity, focusing on the reality of accounting information, underlining relevance of accounting information. Based on it, paper takes comparative analysis, mainly introduces the advance of new accounting system of universities and colleges made on exposing complete finance information of universities and colleges, strengthening the reality of accounting information and three other points. Paper elaborates on the relationship between higher education accounting and financial management by using singnal translation theory, game theory and economic consequence theory.Then the paper deduces four requests to financial management of universities and colleges made by those advance practically, such as compliment, combination, safety and efficiency. In the end, paper gives some strategies from six aspects, innovating management structure, scientific budget management, regulating revenue management and refining cost management, optimaize asset management and preventing financial risk, by conferring the characters of financial management of universities and colleges, like diverse the measure of budget planning, establishing budget committee, performance assessment committee and asset management committee, examining revenue of universities and colleges strictly, preventing unit-own exchequers, verifying the character of revenue, acquiring relevant tax law, constructing cost accounting system by advanced Activity-Based Costing, set up utilization efficiency of capital assessment system, combining infrastructure accounting information into the main accounting system well, establishing financial risk warning system, improving the safety of financial management, etc.