Research On The Implement Problem Of The New Accounting System In Colleges And Universities

College career as the key unit of capital construction investment, teaching instruments and equipment, books and materials such as also expands unceasingly, in the process, use huge amount of funds, funds source of diversification, a huge increase in the economic business, financial expenditure budget amount increased dramatically, so the accounting management activities to the healthy development of colleges and universities is extremely important. This article is precisely based on this background, the transformation of the new accounting system in colleges and universities to join detailed in-depth discussions, and in A university of financial data, for example the cohesion of old and new accounting system in colleges and universities, aimed at colleges and universities better able to the application of the new accounting system are proposed.The research content of this article mainly divides into five parts, the first part is introduction, mainly introduced the thesis research background, research significance, the domestic research status, research purpose, research methods, research ideas and the innovation of the article. The second part is the summary of accounting, mainly introduces the characteristics of the accounting system of colleges and universities, colleges and universities accounting elements and accounting system of colleges and universities reform background. The third part is the main content of the new accounting system of colleges and universities, this part firstly introduces the necessity of the revision of the new accounting system of colleges and universities, then respectively from clear campus independent accounting unit of the accounting information should be brought into the school subjects in reaction to the financial statements, liabilities add "escrow payment" course, supplementary enterprise fund accounting content, adjust the special fund of accounting content, refining business revenue expenditure subjects setting, the point of comparison between old and new subjects of A university in 2014 to find the old and new problems existing in the institutions of higher learning accounting system transformation and cohesion. The fifth part is the Suggestions put forward, mainly in view of the above suggested solutions to the problems. The sixth chapter is conclusion and prospect, and made a summary the full text.