In recent years, the higher education has been developing quickly in China. The mercerization tendency, population tendency and tendency of appropriating funds decreased of higher education becomes more distinct, thus, higher education in China is transforming from a government–leading pattern to a many-sided management pattern. As a matter of fact, It is worthy of researching on how to construct financial reporting systems of China colleges and universities. First of all, the thesis mainly introduces basic concepts, such as financial reporting of higher education. Secondly, the paper summarizes some main problems of financial & accounting systems and financial reporting at present. Subsequently, the author analyses the reasons for present financial reporting issues. Last but not least, the thesis probes into meliorating and perfecting present financial & accounting systems and financial reporting in colleges and universities in our country.
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