Welcome to Francis Academic Press

Academic Journal of Business & Management, 2023, 5(10); doi: 10.25236/AJBM.2023.051008.

Financial Problems and Suggestions of Colleges and Universities after the Reform of the Government Accounting System


Yuan Xie1, Menglan Li2

Corresponding Author:
Yuan Xie

1Finance Office, Hubei University of Technology, Wuhan, Hubei, China

2Finance Office, Hubei Institute of Science and Technology, Wuhan, Hubei, China


With the transformation of China's governmental functions and the resume and improvement of the public finance system, the governmental accounting system has been fully implemented in the administrative institutions of universities since January 2019. At present, China's research on government accounting reform in colleges and universities is based on practical combined with theoretical research, and there are still more problems with the relatively short time of government accounting reform. This article briefly analyzes the difficulties and shortcomings in the specific implementation process of colleges and universities finance and gives the corresponding solutions.


colleges and universities financial accounting; government accounting system; colleges and universities financial implementation; solutions and countermeasures

Cite This Paper

Yuan Xie, Menglan Li. Financial Problems and Suggestions of Colleges and Universities after the Reform of the Government Accounting System. Academic Journal of Business & Management (2023) Vol. 5, Issue 10: 47-51. https://doi.org/10.25236/AJBM.2023.051008.


[1] Hu Xiaoli. Reflections on the re-optimization of teaching the new government accounting system [J]. Inner Mongolia Coal Economy, 2020,(09):208-209.

[2] Kong Juan, Li Xiaolin. An analysis of accounting for R&D expenditures in universities under government accounting system - taking patent rights and non-proprietary technology as an example[J]. Educational Finance and Accounting Research, 2022,33(04):38-41.

[3] Xing Yishui. Research on the formation causes and countermeasures of long-term pending current accounts in colleges and universities [J]. Finance and Accounting Study, 2022(16):99-101.

[4] Pan Yunxia. Accounting problems and suggestions of universities in the context of Government Accounting System [J]. Financial Accounting Study, 2022(09):77-80.

[5] Lv Jun. Problems faced by the implementation of government accounting system in colleges and universities and countermeasures to solve them [J]. Business Accounting, 2022(11):38-40.