Related Problems About The Process Of Using Accounting Basis In College

With the vigorous development of vocational education ,higher vocational colleges as institutions of accounting and operational activities of the business basis, measurement and record, and record information on the results reported to the user’s information system, also gradually attracted people’s attention. Vocational Accounting and symbiotic development of vocational colleges, vocational colleges reflect changes in accounting history of the development of higher vocational colleges.Accounting basis had two ways: cash basis and accrual. Vocational Accounting is currently the Executive“,Public Accounting Standards(draft),”recognized as a cash basis of accounting. Cash basis directly reflect the movement of funds, largely to meet the vocational college budget management and accounting needs. With the deepening of China’s market economy and the reform of management system of vocational education, vocational colleges accounting environment has undergone great changes, Turbulent and volatile cash basis the impact of the new environment can not meet the needs of Colleges Accounting, high aspects of accounting basis and Vocational Education Reform has become increasingly intense.Reference to international accounting practices, has been the direction of the reform of accounting. Vocational colleges can learn from Nonprofit Organizations Accounting such as the American College Accounting practices, you can learn from foreign government accrual accounting reform experience, saving part our reform of vocational colleges cost accounting basis. Reform of Vocational Accounting is a recognized part of systems engineering, all aspects of preparation. Need to re-construct our budget accounting system, non-profit organizations to develop accounting standards, accounting repositioning vocational colleges; need science to define and re-interpretation of the accounting elements of vocational colleges; vocational institutions, improve the existing system of accounts, the basic building Institute of Financial Accounting into a unified accounting and financial reporting systems and improve vocational colleges, while the education and training cost accounting; need to provide the configuration of the reform measures. The systematic reform, vocational colleges opened a new chapter in the development of accounting, accounting basis Vocational landmark reform of aspects of historical significance.