CAJ | 학술논문

新会计制度所规定的高校会计报表体系主要反映学校资产负债状况和财务收支情况，并不能满足内涵发展模式下对会计信息的需求。为了进一步提高高校财务管理水平，为决策者提供有用的财务信息，高校可以尝试建立由高校基本情况报告、高校财务运营报告、高校风险评估报告和高校绩效评价报告四个部分组成的内部报告体系。
신회계제도소규정적고교회계보표체계주요반영학교자산부채상황화재무수지정황，병불능만족내함발전모식하대회계신식적수구。위료진일보제고고교재무관리수평，위결책자제공유용적재무신식，고교가이상시건립유고교기본정황보고、고교재무운영보고、고교풍험평고보고화고교적효평개보고사개부분조성적내부보고체계。
The system of accounting statement of colleges and universities regulated by the new accounting system reflects the assets,liabilities and financial revenues of universities,which can′t meet the demands for accounting information in the mode of connotative development.In order to enhance the university financial management and provide useful financial information for decision makers,colleges and universities can establish the of internal re-ports composed of the basic information report,the financial projections report,the risk assessment report and the performance evaluation report of colleges and universities.