CAJ | 학술논문

在新的《高等学校会计制度》发布实施之际，研究国外和境外不同会计制度的沿革与特点，给我们以有益的启示。台湾公立高校会计制度具有核算以基金会计为主、采用权责发生制、计提固定资产折旧等特点。针对高校会计工作者在新制度执行过程中遇到的一些共性问题，台湾公立高校会计制度中关于净资产核算、权责发生制应用、成本核算程序、会计报告体系等方面值得借鉴。
재신적《고등학교회계제도》발포실시지제，연구국외화경외불동회계제도적연혁여특점，급아문이유익적계시。태만공립고교회계제도구유핵산이기금회계위주、채용권책발생제、계제고정자산절구등특점。침대고교회계공작자재신제도집행과정중우도적일사공성문제，태만공립고교회계제도중관우정자산핵산、권책발생제응용、성본핵산정서、회계보고체계등방면치득차감。
As the new“Accounting System of Colleges and Universities” is issued and enforced,it will bring us helpful enlightenment to research evolution and characteristics of different accounting system abroad and outside.The accounting system in Taiwan′s public colleges and universities have the characteristics such as ac-counting mainly by fund accounting,adopting accrual accounting and drawing depreciation from fixed assets. For the common problems accounting workers in colleges and universities encountered in the implementation process of the new system,net asset accounting,the application of accrual accounting,cost accounting proce-dures,accounting report system and so on in accounting system of Taiwan′s public colleges and universities is worth our using for reference.