A Study on Receivables and Prepayments Account Management in College and University Accounting Systems



The effective management of receivables and prepayments is a guarantee for the smooth operation of daily business in colleges and universities. In the references below (Zhang, 2008; Liao, 2011; Gao & Wang, 2011; Xie, 2011) have carried on the analysis to the existing problems of receivables and prepayments management in colleges and universities of China, but their theoretical study is too much and the guidance for the practical operation is not enough. In this paper, we aim at existing problems of receivables and prepayments management in colleges and universities, put the financial system as the core, and let accountants in charge take the main responsibility to realize the full process control system with risk control in advance, monitored execution, sending applications in time, etc in receivables and prepayments management.


Colleges and universities; Receivables and prepayments; Accountant in charge

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Gao, W., & Wang, H. (2011). Receivables and prepayments management and risk prevention in higher education institutions. Journal of Anqing Teachers College (Social Science Edition), (9), 105-107.

Liao, X. L. (2011). Explore management methods in colleges and universities’ receivables and temporary lending. Accounting Communications, (5), 147

Shao, P. (2008). A research on receivables and prepayments management. Accounting Communications, (10).

Xie, W. Q. (2011). Receivables and prepayments management with the new accounting system in higher education institutions. The Assets and Finance of Administrative Institutions, (5), 48-49.

Xie, W. Q. (1998) The compiling group for the financial system of higher education institutions. The financial system of higher education institutions (p.11). Beijing: China Renmin University Press.

Zhang, C. L. (2008). A study on strengthening receivables and prepayments management in higher education institution. Chinese Management Information, 30-31.

DOI: http://dx.doi.org/10.3968/5163


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