Study On The Accounting Concentrated Calculation System In Universities

At present, our country has already entered into the important stage offinancial system reform, the whole country carry out reforms in accountingconcentrated calculation system and state Treasury centralized receipts anddisbursement system gradually. Accounting concentrated calculation system isbased on the theory of entrusted agency; it is still at the primary stage. Thiskind of calculation form has its own superiority comparing with the unifymanagement and the dispersible calculation form before, but it also producessome problems inevitably, it has certain flaw. It is urgent to avoid financialmanagement fiction and formalization. In term of practical investigation andconsulting many literatures and materials, this article applies the method whichcombines theory with practice to analyze the superiority and malpractice aboutaccounting concentrated calculation system from the university's angle,meanwhile it expound the relations between accounting concentrated calculationsystem and the state treasury centralized receipts and disbursement system andthe influence about internal audit. With the public finance establishment in ourcountry, accounting concentrated calculation system must be transform into thestage treasury centralized receipts and disbursement system inevitably.The main content of the thesis: The first chapter is preamble, it summarizethe research background, the goal, the significance and the domestic andforeignresearch tendency; The second chapter introduces the related theories ofthe accounting concentrated calculation system; The third chapter expounds therelations between accounting concentrated calculation system and the stagetreasury centralized receipts and disbursement system; The fourth chapteranalyzes the present situation and the advantages and disadvantages inuniversity's accounting concentrated calculation system; The fifth chapterdiscusses the influence about internal audit after university implementsaccounting concentrated calculation system; The sixth chapter proposes rationalproposal in financial management to university's accounting concentratedcalculation system; The final is conclusion, elaborates this thesis's function andthe developing direction of the accounting concentrated calculation system Inuniversities...