| 美国社区学院与我国高职院校会计核算制度的比较与借鉴 |
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| 引用本文： | 邢广陆.美国社区学院与我国高职院校会计核算制度的比较与借鉴[J].职业技术教育,2012(20):88-91. |
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| 作者姓名： | 邢广陆 |
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| 作者单位： | 青岛职业技术学院 |
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| 基金项目： | 山东省教育厅立项课题《高职院校培养成本核算方法探索与研究》(编号:j12wg70),主持人:邢广陆 |
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| 摘 要： | 随着《国家中长期教育改革和发展规划纲要(2010-2020年)》的全面实施,与教育体制机制改革相适应,高职院校的会计核算也在积极改革。我国高职院校应借鉴美国社区学院会计核算及会计信息披露的一些做法,探索改进会计核算制度,尤其是改革教育成本的核算,提高会计信息的有用性。
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| 关 键 词： | 会计核算 教育成本核算 信息披露 信息质量 高等职业院校 社区学院 美国 |
Comparative Study on Accounting between American Community Colleges and China Higher Vocational Colleges and the Reference |
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| XING Guang-lu.Comparative Study on Accounting between American Community Colleges and China Higher Vocational Colleges and the Reference[J].Vocational and Technical Education,2012(20):88-91. |
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| Authors: | XING Guang-lu |
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| Institution: | XING Guang-lu(Qingdao Vocational and Technical College,Qingdao Shandong 266071,China) |
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| Abstract: | Along with the implementation of "National Medium and Long-term Educational Reform and Development Plan(2010-2020)",in order to adapt to the education system and mechanism reform,the accounting specialty in higher vocational colleges is undergoing reform positively.Drawing some strategies of accounting and accounting information disclosure from American community colleges,the accounting system in China’s higher vocational colleges should try to improve the accounting system,especially the education cost accounting system to improve the availability of accounting information quality. |
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| Keywords: | accounting education cost accounting information disclosure information quality higher vocational schools community college USA |
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