中国环境管理干部学院学报
中國環境管理榦部學院學報
중국배경관리간부학원학보
JOURNAL OF THE ENVIRONMENTAL MANAGEMENT COLLEGE OF CHINA
2012年
6期
81-84
,共4页
高校会计制度%征求意见稿%公共财政体制改革%衔接性
高校會計製度%徵求意見稿%公共財政體製改革%銜接性
고교회계제도%정구의견고%공공재정체제개혁%함접성
accounting system in colleges and universities%the draft%the reform of public fi-nance system%convergence
2009年,财政部拟定了新《高等学校会计制度》(征求意见稿),要求核算能提供预算管理需要的预算收支信息,增加了与公共财政改革相关的会计核算内容,但高校会计制度(征求意见稿)与公共财政体制依然存在着衔接不当问题.从公共财政体制改革对高校会计的影响出发,解读了高校会计制度(征求意见稿)与财政改革的衔接性,分析了高校会计实务中存在的与公共财政改革不协调的问题,并提出了相应的解决措施.
2009年,財政部擬定瞭新《高等學校會計製度》(徵求意見稿),要求覈算能提供預算管理需要的預算收支信息,增加瞭與公共財政改革相關的會計覈算內容,但高校會計製度(徵求意見稿)與公共財政體製依然存在著銜接不噹問題.從公共財政體製改革對高校會計的影響齣髮,解讀瞭高校會計製度(徵求意見稿)與財政改革的銜接性,分析瞭高校會計實務中存在的與公共財政改革不協調的問題,併提齣瞭相應的解決措施.
2009년,재정부의정료신《고등학교회계제도》(정구의견고),요구핵산능제공예산관리수요적예산수지신식,증가료여공공재정개혁상관적회계핵산내용,단고교회계제도(정구의견고)여공공재정체제의연존재착함접불당문제.종공공재정체제개혁대고교회계적영향출발,해독료고교회계제도(정구의견고)여재정개혁적함접성,분석료고교회계실무중존재적여공공재정개혁불협조적문제,병제출료상응적해결조시.
The Ministry of Finance reformulated Colleges and Universities Accounting System (Draft) in 2009, the draft required to provide budget information based on the budget manage-ment, increased accounting content related to public finance reform. But there still was the prob-lem of improper convergence between the draft and the public finance system. This article dis-cussed the influence of the reform of public finance system on the accounting in colleges and uni-versities, interpreted the convergence of the draft and finance reform, and analyzed the incongruous problem that existed in the accounting practice and public finance reform, and put forward the cor-responding solution measures.
