The Reform Research Of College Accounting System In Current Phase In China

With the development of the market economy system in China,our college education is developing quickly.Under the influence of interior and exterior environment,college as the core of higher education has changed dramatically,its autonomy expanding,the sources of funds and investment activities diversifying,and school internationalizing.These changes enlarge the scope of people who require the accounting information,from the managers in colleges and officers in relevant government departments in the past to financial institutions,families of students and other stakeholders now.College accounting faces a new challenge.At present,the accounting still implements the "College Accounting System(Trial)"issued in 1988.This accounting system based on cash basis,which can't meet the needs of national macro-management,development of colleges and other stakeholders on the college financial information.Hence we must reform the college accounting system.In this paper,it has five chapters according to the logical thinking of raising a question,analyzing the question and solving the question.In the first chapter,firstly it elaborates the background and significance of this issue,and its research ideas and framework.Secondly it proposes the main research contents and research methods.Thirdly it analyzes the inside and outside environment of college accounting system nowadays.Chapter two,based on the college accounting system and accounting method,studies and analyzes the assets,liabilities,incomes,expenses,net assets,accounting basis,the information of cultivation cost for a student,treasury concentrate payments,performance evaluation system,and financial statements etc.Comparing the need for college accounting information in society,it points out the previous college accounting system cannot meet the new requirement of the continuous development.In chapter three,it puts forward the reform of the previous accounting system to meet the demands for accounting information.At first it determines the reform which introduces accrual,establishes cost management and performance evaluation system.Second it elaborates the differences between draft and previous accounting system.It agrees on the positive effect of draft and points out its shortcomings at same time.In chapter four,it illustrates what we should be prepared facing the implementation of the draft.For the shortcoming of the draft,we should combine the theory with practice,improving the specific subject setting,statements publication,audit,accounting method and scope,and financial report form etc.Chapter five gives the author's summary and outlook.Here author presents a comprehensive summary for the research and the outlook for the future work.It points out the college accounting system is the part of government accounting system.Only to accelerate the government construction,the reform of college accounting system can be promoted,thus it can provide comprehensive,reliable and scientific accounting information.