Research On Perfecting Accounting System In Colleges And Universities

Higher education institutions in China are important part of the economic society,with the expansion of higher institutions,the new campus construction and financing diversification,its business activities and financial situation has been the concern of the community.The supervision of its business activities and financial status is inseparable from the norms and constraints of the financial system and the accounting system of higher education,at the beginning of 2009,the Ministry of Finance has promulgated a series of draft and finally published “College Accounting System” in December of 2013.Since 2014,the full implementation of the new system has great influence on the accounting work of colleges and universities.How to do accounting work in college and university,and how to further improve the university's own accounting system have become a further discussion of problems.Firstly,based on the Institution Change Theory,the New Public Management Theory and the theory of Fiscal Transparency,through the analysis of the factors influencing the reform of the accounting system in our country,this paper summarizes the path of the reform of accounting system in colleges and universities,and divides the path into three stages.Secondly,through the combination of normative analysis and the case analysis,compared with the old system,the paper analyzes the influence of the new system on the accounting of colleges and universities including asset accounting,debt accounting,income and expenditure accounting and improved financial reporting system.At the same time,C University encountered problems in implementing the new accounting system,which is the problem of the capital account incorporated into the school account,depreciation of fixed assets,the real value of the school investment in the school run-industry,part of the assets of the rental,the proceeds of the loan is not included in the school unified budget and accounting,external disclosure of information can not meet the information users and other issues.Finally,it puts forward some suggestions for the implementation of the new system and the establishment of a more perfect accounting system under the new system.It puts forward some suggestions,including the feasibility of the infrastructure and accounting,the accounting and management of the fixed asset,the accrual basis of the specific application model,the introduction of asset measurement properties,the establishment of financial reporting system to improve the disclosure of financial statements.Through the study of this paper,it is proposed to strengthen the accounting system of colleges and universities under the new system,which is conducive to improving the accounting system of colleges and universities.