Some Problems in the Practice of the Financial Accounting System of Colleges and Universities

The new financial accounting system of institutions of higher education has already been carried out for several years. But we have met a lot of problems such as the design of balance sheet, the depreciation and expenditure of the fixed assets, the accounting of investment, the accounting of extra budgetary fund and the accounting of capital construction. In the thesis the author probes into these problems and puts forward some feasible methods at last.