Author(s)

Wang Lin

Corresponding Author

Wang Lin

Abstract

From the past experience, colleges and universities belong to the category of institutions, and government organs such as the nature of the difference, so the two implementation of the accounting system is also different to a certain extent. But from the beginning of 2019 it, in terms of the Ministry of Finance regulations, colleges and universities are about to implement the government accounting system. But because of the special nature of colleges and universities, there are still differences in the implementation of the same can also show that the Ministry of Finance for college accounting attention. The introduction of information technology in the accounting system of colleges and universities as a technical means can make the accounts of colleges and universities appear more clear and organized in the process of management, and avoid the collusion of various items because of the confusion of accounting. This paper studies the application of information technology in the government accounting system of colleges and universities, and discusses how to make the accounting system of colleges and universities become more rational in the reform, so as to standardize the accounting system of colleges and universities.

Keywords

Informatization, University Government Accounting System, Reform