Research on the Application of Accounting Systems for Higher Education Institutions

Author: Research Team on Application of Accounting System for Higher Education Institutions, Ministry of Finance
Publisher:
Publish Date: 2001-04-01
Features: The purpose of this book is:
1. To standardize accounting practices and strengthen the management of extrabudgetary funds by higher education institutions, avoiding the phenomenon of "revenue covering expenditure" in previous accounting practices. It aims to truthfully reflect the overall financial income and expenditure of the institution and fully implement the State Council's regulations on the implementation of the "two-treasury" system.
2. To further refine the accounting practices outlined in the Accounting System for Higher Education Institutions, enhancing its operability. The book ensures that the setting of detailed accounting accounts and the provisions for their accounting content are more aligned with the current realities of higher education institutions and meet the requirements of the reform of higher education, such as the socialization of logistics services in higher education institutions.
3. To combine the application research of the system with the development of financial application software, significantly expanding the scope of beneficiaries of the research outcomes and facilitating the promotion and popularization of computerized accounting.
4. The implementation of computerized accounting has fundamentally changed the medium of accounting information, thereby introducing new content and requirements for the management of accounting archives. It integrates the comprehensive utilization of accounting practices and accounting archives organically.