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2006•Unpublished venueRequires access

On the Changes and Reform of Accounting System in Institutions of Higher Learning in China

Liang Fang

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Abstract

With a review of the changes of accounting system in Institutions of Higher Learning in China,the existing problems are analyzed.Some suggestions for reform are proposed: clearly defining the accounting target,taking the rightresponsibility emerging system as the basis of accounting,assessing the infrastructure accounting and institution accounting in a unified way,improving the accounting information announcement system.

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What this paper is about

With a review of the changes of accounting system in Institutions of Higher Learning in China,the existing problems are analyzed.Some suggestions for reform are proposed: clearly defining the accounting target,taking the rightresponsibility emerging system as the basis of accounting,assessing the infrastructure accounting and institution accounting in a unified way,improving the accounting information announcement system.

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Available abstract

With a review of the changes of accounting system in Institutions of Higher Learning in China,the existing problems are analyzed.Some suggestions for reform are proposed: clearly defining the accounting target,taking the rightresponsibility emerging system as the basis of accounting,assessing the infrastructure accounting and institution accounting in a unified way,improving the accounting information announcement system.

Key concepts: Accounting, Accounting information system, China, Fund accounting, Business, Institution, Management accounting, Accounting standard

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