摘要
The current accounting system has no longer suited to the development of colleges and university. On the basis of analyzing the crux of the accounting system, we propose solutions to make college financial work more truly reflect the financial condition and fund utilizing situation. With the development of social economy and changes in the market system, university has entered a period of extraordinary development. According to the needs of universities development, university accounting system has also undergone a series of changes. From the accounting method to account setup and expenditures structure, it has made a series of adjustment, to a certain extent reflecting the funding operations of the university. But because accounting basis, accounting method, setup of accounting statement and other items are not suited to financial management needs of universities, some accounting treatments and statements reflecting can＇ t be a true reflection of the funding operations of universities and financial position.
