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2006•Journal of Lianyungang Technical CollegeRequires access

On Perfection of the Accounting System of Colleges and Universities in Market Economy

Jingjing Liu

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Abstract

The current Accounting System of Colleges and Universities,based on the cash basis plays an active role in regulating the accounting system and ensuring accounting information quality.As the accounting environment changes,it is limited in accounting and surveillance.To perfect accounting and surveillance, the cash basis should be changed to accrual basis.

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The current Accounting System of Colleges and Universities,based on the cash basis plays an active role in regulating the accounting system and ensuring accounting information quality.As the accounting environment changes,it is limited in accounting and surveillance.To perfect accounting and surveillance, the cash basis should be changed to accrual basis.

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Available abstract

The current Accounting System of Colleges and Universities,based on the cash basis plays an active role in regulating the accounting system and ensuring accounting information quality.As the accounting environment changes,it is limited in accounting and surveillance.To perfect accounting and surveillance, the cash basis should be changed to accrual basis.

Key concepts: Accounting, Accounting information system, Business, Accrual, Perfection, Accounting standard, Management accounting, Cash

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