The Study Of Consolidated Accounting Statements Under The Multi-level Educational Mode Of Higher Vocational Technical College Of G University

Since 1980s, with the reform of higher education system, higher vocational and technical education has gradually developed in our country, and has experienced the stages of development, establishment, rapid expansion etc. Higher vocational and technical education is now in the critical stage of improving the quality, and will become a major force in Higher Education in China. However, as the center of global manufacturing, a single higher vocational education has been unable to meet the needs of the labor market and today’s economic and social needs. So more and more colleges and universities tend to run a mode of multi-level education. In addition, to promote the close connection of Secondary vocational and technical education and higher vocational and technical education, Shanghai started out a one station multi-level educational mode of THE INTEGRATION OF SECONDARY AND HIGHER VOCATIONAL EDUCATION since 2010.The research methods of this paper are the theoretical research and the typical case studying. In theoretical research, such as secondary higher education system in china, higher school and Primary and Secondary School Accounting System, Separate-entity Assumption, domestic and international theories of combining accounting statement and the framework for related universities’combining accounting statement was mainly studied. As a typical case, this paper selected Higher Vocational Technical College of G University who has the background of the multi-level education and firstly set up THE INTEGRATION OF SECONDARY AND HIGHER VOCATIONAL EDUCATION. This paper is mainly from the point view of the consolidated accounting statements, and analyzes the existing financial situation and the practical operation of the actual internal transactions between the two accounting entities under the school’s multi-level educational mode. In order to solve the financial problems of the multi-level educational mode, the Higher Vocational Technical College of G University is proposed to a method of consolidated accounting statements as accounting entity.Based on the typical case studies and practical operation of the higher vocational college of G university, so that the consolidated accounting statements under the multi-level educational mode access to a series of achievements:The combined report can fully reflect the balance of the entire campus, and it is easy to evaluate the school size and the situation of schools; After offsetting part of the internal income and expenditure of the consolidated accounting statements, it can more accurately reflect the school as a whole flow of financial resources; After the consolidated accounting statements can be more effective management budget, and control a whole budget execution schedule and completion rate; Through checking and sorting the dealings project of each individual statements, during the process of consolidated account statements, we can clearly find out the inflows and outflows of funds, and prompting management to strengthen internal management and definite economic responsibility; For G universities’speaking, the cost of teaching can be matched up with students better after stripping the higher vocational collage, so that university can manage the cost of teaching well; Consolidated accounting statements for this study will play a positive role in THE INTEGRATION OF SECONDARY AND HIGHER VOCATIONAL EDUCATION. It helps users cost accounting and management performance. And this method is a role model for schools who run THE INTERGRATION OF SECONDARY AND HIGHER VOCATIONAL EDUCATION mode.