Application Of Event-Based Accounting In Accounting Information System Of Y University

As an important part of the education system,college accounting information system not only needs to meet the needs of college education,but also meets the needs of financial accounting system reform.The financial report issued must comply with the relevant regulations of the university education management system and also follow the accounting.The relevant provisions of the guidelines need to reflect the financial situation of the school,disclose financial information in a timely,objective and accurate manner,and provide reference and basis for information management.In recent years,with the continuous innovation of university management system and the development of social economy,the content of university accounting information system is more abundant,and the demand for information by managers has been greatly improved in quantity and quality.The Third Plenary Session of the Third Plenary Session put forward clear requirements for the improvement of the budget management system of colleges and universities.The Ministry of Finance issued a document in 2018 that the implementation of the new government accounting system on January 1,2019,which has higher requirements for the university accounting information system.The design basis of the traditional university accounting information system is the value law theory.The theory assumes that financial terms can be used to clearly express the customer information needs,and the customer's information needs are known.This design leads to the existing university accounting information system only incorporating financial information in use and ignoring a large amount of useful non-financial information;the measurement attribute is single,and cannot reflect multiple attribute information of business matters.In contrast,the accounting method can break through this limitation,and the rich measurement means can be used to reflect the financial information that cannot be explained under the traditional value method;the accounting method provides a variety of original data information without Processing,the user determines the required information according to his actual situation,and meets the different needs of the user;the account law accounting also breaks the traditional process,the account,the account,the table system sequential processing mode,shortened due to business activities and The time difference caused by the inconsistency of the accounting information system effectively improves the operational efficiency of the accounting information system,and can quickly complete the processing of related information in a short time.The accounting of the matter method is more in line with the requirements of the current accounting system for the implementation of the government accounting system.In this case,the author applied the accounting principle of the matter law,and through a large amount of data research and comparison,wrote this paper on the application of accounting method in the accounting information system of colleges and universities.Based on the analysis of accounting principles and related theories,the thesis compares the advantages and disadvantages of traditional value method and event law accounting.Taking Y University as an example,this paper introduces the existing accounting information system of Y University and analyzes its current situation.Based on the problems existing in its existing accounting information system,it is improved by the accounting method.I hope that this paper can provide a reference for the reform of university accounting information system.