Study On College's Of China Accounting Reformation

Non-profit Organizations (NPO) is an important part of national economic. While China's educational system reform's deepening, the comprehensive national strength's improveing and people's demand for higher education stronger, college and the higher education have made a great progress. The outlay of college turns from only relaying on nation fiscal appropriate foud to appropriate fouds, tution income, financial brach's loan and other income. Though college income channels' pluralistic alleviate the nation's burden, also demands the college's financial management. Accounting, the basis of financial management, is hardly satified the decision-making requirement of related behalf's main body, so reform is necessary .Combined the new situation and requirements of accounting and financial management faced by present college, this paper is theoretically grounded on NPO and it's accounting's theory and institutional based on the current accounting system of NPO, administration institutin and college. Based on the expatiation of college accounting's the status in quo, this paper studies concretely on college's accounting basis, the main body of accounting, the classify of liability and the throwing daylight of accountinginformation.etc, opens out the mian problem of current acconting system.This paper put forward a relatively self-contained reform assume for college, based on relatedresearch. First, the paper advances the basic goal of the accounting reformation secondly, the basic principle of the reform, finally, put forward the content of reformation , from the point of view of the accounting basis, the mainbody of accounting , the classify of liability and the throwing daylight of accounting information etc. In order to validate this assume, this paper carries on a case study on college A. While introducing current situation of this college, this paper point out the common problem in accounting., recurring to the therortical study above, the paper analyse from combination accounting main bodies, reformation income and expenses accounting , reformation capital asserts accounting and reformation liability. This paper uses case study to demonstrate the different influence on the college financial income and expense before and after accounting reformation use case study and opens out different accounting methods' influence on financial situation.The result of case study shows that the accounting method reformation has a preferable feasibility and the same time, the reformation also will have some influence on college's financial...