Study On The Accounting Concentrated Calculation System In Universities

Since the implementation of education system reform, China's higher education has entered a high-speed development period. The school management, especially the accounting and financial management were put forwarded higher requirement for the universities to innovate, to adapt to the unceasingly expanding of the higher education development. With the standardization of the higher education management system and the diversification of the investment system, the implementation of centralized accounting system in universities has become a general trend ultimately. Through which, the universities can strengthen management and supervision of the revenue and capital expenditure, standardize the financial management and accounting behaviors, and also improve the efficiency of the fund utilization. The implementation of centralized accounting system is a necessary preparation to propose a state treasury centralized receipt and payment system, and a foundation for the college management system to transfer its management focus to a primary level.Due to the limits of the accounting system, technical means and management ideas, there exist many deficiencies and limitations in the university accounting system currently:such as the accounting function is weakened; the accounting system is incomplete; the main purpose of accounting is to provide accounting information and final accounting statements only to higher financial departments, but not for all levels of internal management departments in universities, etc.This paper aims to broaden the university's centralized accounting functions, to strengthen accounting services functions, and to develop the accounting services and surveillance function simultaneously. With the help of modern advanced information technology and network systems, we conduct the accounting system and financial management system, to optimize the existing accounting reform of the financial institutions setting and staffing arrangements, to integrate financial and asset management institutions, as well as to streamline asset management system. We aim to establish a timely and effective accounting system not only to provide information for outsiders, but also to meet the internal needs for all levels of management in universities.