CAJ | 학술논문

各高校通过审计发现的后勤收入确认问题,属于制度和规定的真空带来的问题。从新颁布的《事业单位财务规则》和实践两方面分析,高校都不适用收付实现制。从事业单位各项收入定义入手,我们认为无论高校后勤集团还是附属后勤实体,在核算中均应按照权责发生制的原则,采用企业会计准则核算各项收支。为加强监管,高校后勤实体每年财务报表向主管部门和财政部门报送。
각고교통과심계발현적후근수입학인문제,속우제도화규정적진공대래적문제。종신반포적《사업단위재무규칙》화실천량방면분석,고교도불괄용수부실현제。종사업단위각항수입정의입수,아문인위무론고교후근집단환시부속후근실체,재핵산중균응안조권책발생제적원칙,채용기업회계준칙핵산각항수지。위가강감관,고교후근실체매년재무보표향주관부문화재정부문보송。
The problems found in the income confirmation of the logistics of colleges by auditingresuh from the system and regulations. According to the analysis on Rules of Financial Institutions enacted newly and its practice, colleges are not suitable for the collection and payment system. From the income definition of institutions, we consider that the princi- ple of accrual basis must be adhered to and the accounting criteria for enterprises must be taken to check every income and payment by the enterprise accounting standards whether the college rear service group is an affiliated logistics entity. In order to strengthen supervision, the independent financial statements of the college logistics entity prepared annually must be submitted to the competent authorities and the financial sectors.