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2009•Journal of North University of ChinaRequires access

The Influence of New Accounting Standards on the Reform of Accounting System in China Higher Educational Institutes

Yang Song

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Abstract

Analyzing the current accounting system in China Higher Educational Institutes from the aspects of accounting information distortion,false assets,weak sense of cost-benefit,the respective accounting calculation of financial accounting and capital accounting and deficiency of information in accounting reports form,this paper puts forward the positive influence of the new accounting standards on ensuring the accuracy,integrality and authenticity of accounting information in Higher Educational Institutes.

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Analyzing the current accounting system in China Higher Educational Institutes from the aspects of accounting information distortion,false assets,weak sense of cost-benefit,the respective accounting calculation of financial accounting and capital accounting and deficiency of information in accounting reports form,this paper puts forward the positive influence of the new accounting standards on ensuring the accuracy,integrality and authenticity of accounting information in Higher Educational Institutes.

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Available abstract

Analyzing the current accounting system in China Higher Educational Institutes from the aspects of accounting information distortion,false assets,weak sense of cost-benefit,the respective accounting calculation of financial accounting and capital accounting and deficiency of information in accounting reports form,this paper puts forward the positive influence of the new accounting standards on ensuring the accuracy,integrality and authenticity of accounting information in Higher Educational Institutes.

Key concepts: Accounting, Accounting information system, Financial accounting, Accounting standard, Fund accounting, Cost accounting, Positive accounting, China

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