高校会计核算中存在的问题及应对措施（Problems and Countermeasures in accounting calculation in Colleges and Universities）.docVIP

高校会计核算中存在的问题及应对措施（Problems and Countermeasures in accounting calculation in Colleges and Universities） Problems and Countermeasures in accounting calculation in Colleges and Universities The accounting problem of university accounting system in University Accounting in the setting of accounting subjects, problems of special fund accounting. Accounting of assets does not meet the need of education cost accounting, fixed assets depreciation and other issues. Aiming at these problems, the paper puts forward some improvement measures. Standardize the accounting and financial behavior of colleges and universities, strengthen the cost accounting of colleges and universities, and improve the efficiency of capital utilization. Improve school efficiency and market competitiveness. Key words: colleges and universities; accounting calculation; accrual basis; improvement measures With the development of higher education system reform and opening to the outside world, great changes have taken place in the social environment faced by colleges and universities. The reform of the investment system of higher education in China has experienced a gradual process from free to individual payment, and gradually from higher education to diversified investment. At the same time, the relevant colleges and universities should not pay attention to economic benefits, whether or not to carry out cost accounting and other issues become the subject of discussion among educational circles. The accounting system of colleges and universities after several reforms. The positive role in standardizing the university accounting and financial behavior. But through the practical application, according to the provisions of the current college accounting system accounting method, the quality of accounting information provided by University Accounting in some areas is not high. There is still a gap between the integrity, accuracy and objective request, negative impact on different levels of decision-making a