College accounting system problems and countermeasures.doc

College accounting system problems and countermeasures Abstract In this paper, problems in the accounting system colleges and universities start to explore the reform of the accounting system of colleges and universities the direction and specific measures. Keywords: Countermeasures System of Higher Accounting 1, of the problem Early days, the Ministry of Finance under the Government Administration Council issued the “Interim Regulations on the budget accounts,” drafted and issued a “people’s governments at the provisional total budget accounting system” and the “people’s governments at the provisional unit budget accounting system”, December 1, 1950 Administration Council issued “on the accounts system, budget, audit, investment, construction plans and money management decisions,” This is the first university in China to follow accounting system. 1954, 1958, 1965, 1982, the Ministry of Finance in accordance with national forms of political and macro-economic changes in the accounting system of administrative institutions respectively a partial revision. Until December 1988, the State Education Commission in accordance with relevant laws and regulations, specifically formulated and presented China’s first “colleges and universities accounting system.” However, the system due to historical limitations, there are significant flaws. China’s current “colleges and universities accounting system” January 1, 1998 commencement of the trial, which for the promotion of university reform and development of standardized college accounting, financial management in colleges and universities has played a major role. As colleges and universities in recent years, accounting in which the external environment has undergone significant changes, Colleges and Universities system and the management school there were many new situations, making some of the current university accounting theory and methods no longer meet the requirements of the development of higher education.