Abstract

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.

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