Research on Pre-borrowing Invoices in Universities under Accounting Informatization

Abstract

In the context of the reform of the government accounting system, the basis of accounting of colleges and universities has transformed from the original single ‘cash basis’ to the dual basic model that includes the ‘cash basis’ and ‘accrual basis’.  This change undoubtedly brings new challenges  to the financial management of colleges and universities. The pre-borrowing invoice business exists in universities, and with the development of accounting informatization, how to effectively manage and prevent the risks of pre-borrowing invoices has become an urgent problem. Combined with the actual work situation, this paper deeply analyzes the risk points of the pre-borrowing invoice business, and puts forward corresponding preventive measures from the two dimensions of pre-borrowing invoice management and accounting based on the background of information technology.