On the Changes and Reform of Accounting System in Institutions of Higher Learning in China
Liang Fang · 2006
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.