The Study On Accounting System Of University Technology Enterprise

In recent years, with the guidance of the market-oriented and product-leader policies.The scientific and technological work of university has taken a great step, college-tech industry has developed rapidly. With the continuous development of university technology enterprise, exposing a number of accounting problems, these problems are caused by some basic contradictions. If you do not resolve these conflicts in time,it will affect the enterprise to develop in the all-round, multi-mode, in-depth, standardized direction. This paper making the research of the accounting system of university technology enterprise,based on the economic environment and conditions of the university technology enterprise .Firstly, introducing the concept of university technology enterprise based on the researching background and significance, and describing the status of science and technology business accounting in three ways, that is revenue accounting, cost accounting, and taxes accounting. Analysis the affects during to the existing accounting methods in university enterprises.Secondly, bringing up the full-cost accounting execution and proposing the method to improve the accounting system in university technology enterprise after making the clearance of the basic principles, requirements ,characteristics and the accounting status,and posting the specific methods of cost accounting in the whole university technology enterprise.Thirdly, improving the accounting system in university technology enterprises by learning the accounting experience from the general industrial enterprises, including assets, liabilities, revenues, costs and expenses etc. And building the full-cost accounting process and the accounting form of scientific and technological enterprises in university.Finally,constructing the full-cost accounting system by analyzing a simple case of university technology enterprises,and evaluating the execution results in order to illustrate the necessity and importance of the full-cost accounting system in university technology enterprise .