University Accounting System Abuses And Policy Recommendations

With the development of the economy, institutions of higher education phase in some policies like separation between revenues and expenditures, classification of government revenue and expenditures, treasury single account system, government procurement,etc.. Meanwhile, college-run enterprises have been divested gradually in accordance with the national requirements. The institutions set out to enlarge their enrollment to realize the education popularization. Therefore, current accounting systemcannot meet the requirements of the college development. The government has taken measures to improve the accounting system and regularize the accounting behaviors in colleges. It will be of great practical significance to analyze the problems of current accounting system and propose improvement to the Exposure Draft on College Accounting System. This thesis discusses the effective ways to provide accurate accounting information on how to promote the accounting behaviors of College Accounting System. It consists of 6 parts:PartⅠ, Introduction. It mainly states the research background, aims and significane. Some innovations and problems are also mentioned. PartⅡintroduces the theoretical foundation of the College Accounting System, including the definition, the law hierarchy of the College Accounting System as well.PartⅢanalyses the problems of the College Accounting System on accounting basis, ascertainment of the accounting entity and the accounting information quality in the face of college environment changes.PartⅣcompares the Exposure Draft with the first draft of College accounting system announced by the Ministry of Finance in August,2009 for clear reform mearsures. Still, the compasion between the first Exposure Draft and the second issued in September,2010 has been carried out to raise more improvement.PartⅤdiscusses the reason why the formal regulation dosen't come out after the second Exposure Draft has been released for a while. There are at least 8 kinds of problems in the System itself according to the second draft.PartⅥputs forward the improvement measures to the 8 problems on the basis of intensive study to the draft, aiming to provide some reference for the development of college accounting.