Research On The Reform And Implementation Of Accrual Basis Introduced Into University Accounting

With the continuous development of higher education, colleges and universities have received more and more attention as an important carrier of higher education. And with the development of market economy, colleges and universities face internal and external environment, profound changes have taken place, which is mainly reflected in the diversification of funding sources present, the growing trend of internationalization of education, the increasing autonomy of universities, the growing diversity of investment activities etc., make these changes in the environment of Accounting facing new challenges. University and college accounting as reflected in the operational activities of the accounting information system is still practiced in more than a dozen years ago, "Accounting System (Trial)",it has not developed to meet the changing requirements of universities and colleges, especially in the basis of accounting recognition, which uses the cash basis of accounting based on making college a number of practical problems arise, can not meet the national macro-management of their own development needs and the needs of universities and other stakeholders of the university financial information needs. In summary, the university accounting system in need of reform, especially for which recognized accounting basis for the reform of college accounting. This thesis is based on the grim situation, the introduction of university accrual basis of accounting in-depth study and proposed on the basis of modified accrual basis of accounting to improve University, points out the introduction of accrual basis In the specific implementation problems, hoping to help college accounting to better serve the university's own development, and even the development of higher education.This paper is divided into six parts. First, it proposes the questions, then analyzes the problem and gives the solution. First, this paper introduction the college accounting and the basis of accounting recognition, and then give an objective evaluation on the cash basis and accrual basis. Secondly, this paper analysis of the status of university accounting and our use of cash basis.The reason of using cash basis is determined by its own characteristics and characteristics of college non-profit organization. This paper also points out problems of the university accounting and reporting, and makes a general evaluation. It analysis of the change and the impacts of solicitation, and propose reform of university accounting based on the basis of accounting recognition. Then this paper discusses the necessity and feasibility of the reason of university using cash basis. This system also discusses the general idea of university using of accrual accounting. It then pointed out that the overall objective of the introduction of financial information to improve the university meet the needs of various stakeholders and the university's own development needs, and set out to introduce the basic principles of accrual and the introduction of the path selection. It proposed university should be gradual introduction of accrual basis. University at this stage based on the modified accrual basis and proposed point of using full accrual basis for the long-term. It point out the Content which should be improved and the problems if university bringing in accrual basis.It point out the incompatible between bringing in of accrual basis and related systems. Finally, this paper gives some recommendations to the protection Accrual Basis if university bringing in accrual basis.This article features:First, the current university accounting problems is proposed based on the basis of accounting recognition of university reform, gradual approach should be selected, is first the modified accrual basis of accounting, and gradually promote the implementation of full Accrual basis of accounting; Second, the financial management system in our country the status of higher education and university requirements for reform of the accounting system, reveals the introduction of accrual accounting college, the accounting practices are incompatible with the related system issues And some guarantee the smooth progress of reform proposals.