On the evaluation of records management in the undergraduate teaching the use of accounting methods

Abstract: The total quality concept as a guide, draw double-entry bookkeeping accounting principles, the teaching file management and management accounting compared to books, to be of archival material through the process control and process reengineering for the college Education to provide a practical file management ideas and methods.

Keywords: double-entry bookkeeping principles, undergraduate teaching evaluation, records management

Undergraduate teaching files are an important basis for teaching evaluation, the universities are issued by the Ministry of Education under the <<college undergraduate teaching evaluation system>> to develop the appropriate teaching file management system and implementation details of the teaching file archive archive the scope and principles are clearly defined, but the raw material of systematic, integrity and reliability are still lacking, and because of the higher Education authority inspection of colleges and universities more categories, including the assessment of degree-granting, new professional appraisal, in the evaluation index system is based on different data compilation process, the vulnerable file transfer and flow loss occurs phenomenon.

First, the accounting cycle and file management process
Typically, companies with a year as an accounting period, the daily transaction-based to vouchers as a basis for classification of property and out of registration, a comprehensive record of the continuous trading system, so the accounting information processing is a cycle, iterative process, a process called the accounting cycle and it typically includes the following components:
(A) opening an account: set up according to business transactions in the history of general ledger accounts, set up accounts.

(B) accounting entries: According to the accounting documents in the order book entries to record transactions project, and prepare course summary sheet.

(C) posting: The entries record the contents of the book over to the appropriate general ledger accounts in.

(D) the trial balance: the preparation of trial balance, check the debit balance in the ledger accounts with credit balances are equal.

(E) preparation of financial statements: The preparation of financial statements of the fiscal year accounting entity's financial position, operating results and cash flow.

Accounting cycle specific icons are as follows:
And the accounting cycle is similar to the collected archives of university teaching, archiving, statistics, analysis and other work areas is a continuous dynamic management process, before the follow-up, the interlocking at the same time, transfer the file flow of teaching must also be such as accounting books for the account, as well the ins and outs of log files in order to avoid the occurrence of loss, but the accounting cycle and different, it is usually a term for the management cycle, so we need to be prepared according to the teaching routine directory index, create the directory and the correspondence between the digital code, and record information under each directory storage, transfer and flow. Then set up the total categories, based on the total categories, set the file box. Based on the content needed to establish a unified format, the format usually includes the total catalog code, categories, code, project name and box number materials composed of four parts, arranged according to the order and finally the teaching required to collect classified documents filed in order to implement a standardized integrated management model. The specific action icons are as follows:
Second, the accounts and files directory
Accounts is the specific content of the accounting classification of an object symbol or accounting projects accounting object contains the assets, liabilities, equity, revenues, expenses, profits and other factors. In order to target the specific content of the accounting for accounting and supervision, it is needs according to their different characteristics, different categories to determine the project because of the economic content of the accounting elements reflect the very different, in the management of course will have different requirements, in accordance with accounting not only to the different characteristics of the various accounting elements should also be managed according to the requirements of sub-economic categories, sub-item accounting.

(A) the main directory setting must be combined with the characteristics of teaching, ie teaching the subject according to the needs of teaching and learning activities fully reflect the spirit of the whole process and the results are intended to determine which files should be set to the directory.

(B) set the file directory must meet the undergraduate teaching evaluation system requirements. First, to meet the national evaluation system of undergraduate teaching requirements of the class file into the teaching business, setting the identity category, and second, to meet the university's own teaching management requirements, so for the college's regular activities, the project decision-making and information management.

(C) set the file directory of uniformity and flexibility to combine
As colleges and universities teaching management system and teaching activities have some differences, so the setup in the category, you need to combine unity and flexibility so-called unity, the file directory is set, the set of standard indicators, caliber need to standardize the so-called flexibility, that is able to provide a unified indicator system under the premise of the various units according to their specific situation, set or added to reflect the characteristics of the university project directory. Links to free download http://www. hi138.com
(D) set the file name of the directory to be simple and clear, consistent meaning of words, easy to understand
File directory as a category identification, requiring a simple and clear, the meaning of words in line, so as to avoid misunderstandings and confusion. Simple and clear means according to the teaching activities are characterized as simple and clearly defined subject name; literal match is in accordance with Chinese custom, that too literally, not misunderstanding, easy to understand is simply to avoid using gimmicks, easy to understand correctly most people, but also for the university to facilitate the exchange of learning between.

(E) set the file directory to maintain the relative stability
In order to facilitate analysis and comparison of different periods in the evaluation of teaching in a range of indicators and aggregate indicators, the file directory should remain relatively stable, try not to change the directory name, content, quantity, the analysis of indicators to maintain uniformity and comparability.

According to these principles, we can create the following file is a directory name of the main table:
In a directory, to facilitate search and management, but also consists of two directories and three directories. In addition, for several consecutive semesters of teaching across the file, such as: professional development, practical teaching system to create, experiment teaching area, research base and other items can be flexible, set up a separate stand-alone catalog, highlights the local schools, while still having a semester as a file management cycle.

Third, the financial statements and the compilation of documents
Accounting financial statements in accordance with the daily accounting information on a regular basis, the overall picture of the business and financial condition of a particular period of an accounting period, the operating results, cash flow summary of the written document which is the main part of corporate financial reporting, to the enterprise accounting information is passed outside the primary means of China's current system provides the enterprise outside the provision of accounting statements include the balance sheet, income statement, cash flow, impairment of assets schedule, profit distribution statement, statement of changes in shareholders' equity, Segment statements and other relevant Schedule. Financial statements to evaluate business performance and improve management to provide important information for the national macro-economic management, regulation and management institutions to provide the necessary information for investors and lenders to provide useful information for decision-making.

With similar, the undergraduate teaching evaluation process is usually required to provide three parts of the material, namely: (a self-assessment report material, that is, <<self-assessment synthesis report>> it is in use on the basis of the original file , re-written to summarize the material is made, the role is to allow experts to understand the basic situation of undergraduate teaching, so that experts can read the future of the school's overall level of undergraduate teaching to make value judgments, (b supporting materials, it is a university archives department, the school files kept by various departments through processing from statistical analysis, the role is to support self-assessment materials in the teaching of their own work reflected the positive comments made, play more convincing, enhance credibility evidence purposes, (c reference material and it is a university archives department, the school kept by various departments from the original files directly into which, for reference material prepared in peacetime to collate information of each semester the course has been completed, to meet the preparation of undergraduate teaching evaluation process, notably the completion of the inventory of information and some of the material content of the leak filled work supporting documentation part of the end of the semester should hire someone to file for the compilation of the various parts of the material, the material organized into an organized system content, bound, summed up the school's progress in the Educational process and shortcomings. self-assessment report on the financial and accounting statements of material played a role, it is in reference materials and supporting materials on the basis of induction and re-writing the comprehensive report made , is a comprehensive summary to reflect the level of undergraduate teaching of writing, this part of the undergraduate teaching usually completed within one month before the assessment.

IV Conclusion
Teaching rich archival material, type complex, involving a wide range of teaching law and teaching how to work with the school's own nature and characteristics of the establishment of an effective records management approach, teaching for the entire organization and daily management of the quality of records management is important significance of this paper draw on the financial accounting for the method of file management process reengineering, work to reduce errors and loss of archival material to provide solutions. In short, to comply with the requirements of objectivity and practicality, trial and error, searching for teaching files effective management methods, school teaching reform and development foundation to ensure that every worker's relentless pursuit of records management.

References:
[1] Zhaoyan Chang, Liu Liu. Undergraduate teaching evaluation and Records Management [J]. Chinese study of archives, 2006, (4).

[2] Chen Zufen, Zhang Yuming. Archives Undergraduate teaching evaluation System [J]. Archives communication, 2002, (06).

[3] Yangming Ping. Teaching evaluation in promoting the development of archival work thinking [J]. Lantai World, 2008, (5) Links to free download http://www.hi138.com

Links to free download http://www.hi138.com