The Influence Of Department Budgeting Reform On Colleges And Universities

For constructing public financial system which adapts to the socialism market economy, Ministry of Finance has carried out some reforms of financial management system in recent years, especially the reform of department budgeting, the government procurement and the treasury single account system. The reforms have had a great impact on educational financial accounting theories and practices and brought profound changes. However, current colleges and universities'financial accounting have lagged far behind the new financial management system. Furthermore,with the higher education system reform deepening, many problems and malpractices emerged in current colleges and universities'accounting. Therefore, in order to instruct colleges and universities'accounting practices, it's urgent to establish new colleges and universities'accounting system, which can suit new financial management system well .Based on above statements, this thesis firstly analyzes what the reform of department budgeting is and its influences on colleges and universities'budget and accounting. Then, puts forward some suggestions on how to adapt department budget reform well and strengthen colleges and universities'accounting.