Current college accounting system defects and Improvement.doc

Current college accounting system defects and Improvement Abstract: The rapid development of China’s higher education, faculty and staff and student numbers increase every year, school system and also showed the form of diversification, making college accounting business and accounting environment a greater change. Financial management of colleges and universities become increasingly important, and our colleges and universities accounting system is lagging behind the implementation process in the system, especially the problems and deficiencies, become increasingly unsuited to the needs of development in urgent need of reform. The development of universities in the new issues facing the accounting system should be based on the actual situation in a different accounting basis for the infrastructure business and basic business accounting system consolidation, improve the financial management system, improve operational standards. Keywords: college; accounting system; defect At present, strategic approach to technology and education under the guidance of China’s higher education has entered the popular stage of education. Colleges and universities are facing an unprecedented new situation of reform and development process faster, made historic achievements. However, the university accounting business and accounting environment has undergone great changes in the form of an increasingly diverse school system and its dependence on the financial allocations to gradually weaken. College Accounting in accounting methods, content appearing on a number of new situations, the existing accounting system, there have been significant problems and deficiencies, it is necessary to modify and improve in order to ensure the security of assets colleges and universities. 1, the current university accounting system defects Current college accounting system implemented in 1998, is based on the accounting system in the institutions built on the standard university accou