The Influence Of Government Accounting System On The Management Of Fixed Assets In Colleges And Universities

The government Accounting Standards and relative explanation was published by the finance bureau at the year of 2015.It also proclaimed that all the colleges should administer the policy after 2019 while the old one needed to be abolished.The new accounting methods can help the expression of accounting information be more detail,Especially on the status quo of assets & debts.It also helps institutions promote the quality of budget & finance administration as well as internal management.In a long period,our government had been running the payment realization system,which could only reflect the condition of budget revenue and expenditure for municipality.With the development of economy and the shock from opening up,the economic category covered by our government is becoming more diverse.Ofcourse the old accounting system cannot be suitable for current society.University is the executor of the new accounting principle.And fixed asset has accounted most part of its asset.As a result,the research on these fixed asset during the switch between both new and old systems is certainly necessary.We aim at college C in the paper.At the very beginning,analysis on the difficulties and reasons for the revolution in accounting system from the view of principle and the administration of fixed asset is illustrated.Then describe the changes in adjust accounts of fixed assets during the system revolution in C.Secondly we illustrate relative problems including complexity in the process of assets check,lack of capacity for alteration and corresponding software.Lastly some effective measures has been provided for those detail issues.On the accounting system revolution background,research on the problem C faces on its fixed assets check and daily management can be conducive to efficiency and administrative level.At the same time the result is convinced to be helpful for the suggestion towards those same enterprises during their execution of new accounting system.Last but not least,this article might be valuable for later research work.