湖南财政经济学院学报
湖南財政經濟學院學報
호남재정경제학원학보
Journal of Hunan Finance and Economic University
2012年
1期
118~122
,共null页
高等学校 会计制度 高校会计制度 会计核算
高等學校 會計製度 高校會計製度 會計覈算
고등학교 회계제도 고교회계제도 회계핵산
colleges and universities; accounting system; the college accounting system; accounting
现行《高等学校会计制度》在会计记账基础、会计核算科目设置、预算会计制度以及财务报告体系等方面均存在诸多不足。高校教育体制的改革与发展呼唤新会计制度尽快出台。新《高等学校会计制度（征求意见稿）》引入了修正的权责发生制原则,对会计核算科目的设置趋于规范并进一步完善财务报告体系,能有效推进高校财务会计工作的改进和发展。但也需要通过完善相关科目的设置、编制现金流量表及明确不计提折旧的固定资产等途径对其进一步的修改和完善。
現行《高等學校會計製度》在會計記賬基礎、會計覈算科目設置、預算會計製度以及財務報告體繫等方麵均存在諸多不足。高校教育體製的改革與髮展呼喚新會計製度儘快齣檯。新《高等學校會計製度（徵求意見稿）》引入瞭脩正的權責髮生製原則,對會計覈算科目的設置趨于規範併進一步完善財務報告體繫,能有效推進高校財務會計工作的改進和髮展。但也需要通過完善相關科目的設置、編製現金流量錶及明確不計提摺舊的固定資產等途徑對其進一步的脩改和完善。
현행《고등학교회계제도》재회계기장기출、회계핵산과목설치、예산회계제도이급재무보고체계등방면균존재제다불족。고교교육체제적개혁여발전호환신회계제도진쾌출태。신《고등학교회계제도（정구의견고）》인입료수정적권책발생제원칙,대회계핵산과목적설치추우규범병진일보완선재무보고체계,능유효추진고교재무회계공작적개진화발전。단야수요통과완선상관과목적설치、편제현금류량표급명학불계제절구적고정자산등도경대기진일보적수개화완선。
There are many problems in the existing ＂college accounting system＂ in aspects of accounting basis,setting of accounting subjects,budgetary accounting system and financial reporting system and so on.The reform and development of college education system call for a new accounting system as soon as possible.The new ＂college accounting system（draft）＂ introduces the principle of modified accrual,standards the setting of accounting subjects and further improves the financial reporting system to effectively promote the development of financial accounting work in college.But we also need to modify and improve it by perfecting settings related subjects,preparing of cash flow,clearing the fixed assets with no depreciation and other means.
