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A Study on Receivables and Prepayments Account Management in College and University Accounting Syste.doc

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A Study on Receivables and Prepayments Account Management in College and University Accounting Syste 　　[a]Jiangsu University of science and Technology， Zhenjiang， China. 　　*Corresponding author. 　　Received 12 March 2014； accepted 12 July 2014 　　Published online 15 September 2014 　　Abstract 　　The effective management of receivables and prepayments is a guarantee for the smooth operation of daily business in colleges and universities. In the references below （Zhang， 2008； Liao， 2011； Gao Wang， 2011； Xie， 2011） have carried on the analysis to the existing problems of receivables and prepayments management in colleges and universities of China， but their theoretical study is too much and the guidance for the practical operation is not enough. In this paper， we aim at existing problems of receivables and prepayments management in colleges and universities， put the financial system as the core， and let accountants in charge take the main responsibility to realize the full process control system with risk control in advance， monitored execution， sending applications in time， etc in receivables and prepayments management. 　　Key words： Colleges and universities； Receivables and prepayments； Accountant in charge 　　Zhao， Y. （2014）. A Study on Receivables and Prepayments Account Management in College and University Accounting Systems. Management Science and Engineering， 8（3）， -0. Available from： URL： http：///index.php/mse/article/view/5163 　　DOI： http：///10.3968/5163 　　INTRODUCTION 　　On December 19， 2012， “The Financial System of Higher Education Institutions” issued by the Ministry of Finance and the Ministry of Education of China pointed out： receivables and prepayments shall be cleared in time. There are no long-term credits. For uncollectible debt and prepayments， it is necessary to identify the reasons， clearly define the responsibility， and cancel them according to the prescribed procedure. The receivables and prepayments of higher education institutions r