| Along with the high speed development of economy in our country, the accounting system and criterion becomes the foundation of the economy development. It claims a better system, which can cooperate with the international economic development of the accounting system with the trend of economic globalization. School, as the important source of education, should keep pace with the era in its accounting reform, especially for college and university. From a historical point of view, this is the inevitable trend, the new system needs to cooperate with environmental changing, in order to adapt well to the environmental development.Budget management effectively promotes the reform and development of institution accounting system in our country’s financial system, making new breakthrough and innovation.College financial system in China has experienced a twists and turns along with forward. There are 3 main parts of budget accounting system in our country, fiscal budget accounting, business units and administrative units accounting.College and university belongs to the institution, over the years, its accounting system is the performance.of institutional accounting system.The budget accounting system reform in college and university has experienced several important stages in China since 1949, especially after entering into the 21 st century,college and university accounting system has been unable to meet the higher school’s own development, showing a lot of shortcomings. In order to suit with the reform of the budget and the development of University economic business needs, the ministry of finance overhauls the system on the basis of broader investigation and research. The rules and the system standardizes the requirement of transfer, accounting statements, addtional depreciation and etc., in the old and new system, which accounts for the special instructions,providing an effective guide in the new and old system, guaranteeing the smooth transition between the old and the new system.The reform of accounting system of institutions has great significance, not only regulates the accounting work of colleges and universities, improves the ability and level of administration according to law, but also promotes a healthy and harmonious development of institutional accounting system. At the same time, it also proposes some specific aspects on the content of the reform, for example, transfer, accounting statements, addtional depreciation, in partcularly, the important and difficult problem--infrastructure and accounts in the old and new system.Finally, this is the first year of implementing the new accounting system, therefore, it is very meaningful and practical by learning and thinking transformation between old and new accounting system and the related problems in the process of cohesion.In the thesis, I use XX university as an example, from two aspects, connection part of the old and new accounting system and daily account processing, to compare differences and changes between the old and new system. Through the analysis of institution accountingsystem reform to the accounting system reform of college and university, I would explore problems which exists in the reform of the system and implementation of the system, and would think about the concrete countermeasures to adapt the reform, proposing a certain reference in institutional transformation. |
