CAJ | 학술논문

与学年制相比,学分制改变了学费计量尺度以及学生交纳学费的结构与方式,保障了学校的财务收入.从产权视角分析,学分制的实施显现了高校会计目标,强化了会计收付实现制基础,使得会计持续经营及会计分期假设具有了可验证性,提高了会计信息的可理解性、配比性与可比性质量特征.
여학년제상비,학분제개변료학비계량척도이급학생교납학비적결구여방식,보장료학교적재무수입.종산권시각분석,학분제적실시현현료고교회계목표,강화료회계수부실현제기출,사득회계지속경영급회계분기가설구유료가험증성,제고료회계신식적가리해성、배비성여가비성질량특정.
　Compared with the school-year system,the credit system has changed tuition fee measuring dimension as well as the structure and way of students＇ payment of tuition fee,thus protected the school＇s financial income.From the perspective of property rights,the implementation of the credit system demonstrated the accounting objectives of an university,strengthened the cash basis of accounting,made continued operation of accounting and accounting assumptions phases verifiable,and enhanced the understandability,comparability and match ratio of the accounting information.