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| 关于高校后勤收入确认的探讨 | |
| 引用本文： | 蒲俊梅,李开伟,余彦滨.关于高校后勤收入确认的探讨[J].成都航空职业技术学院学报,2012,28(3):76-78. |
| 作者姓名： | 蒲俊梅 李开伟 余彦滨 |
| 作者单位： | 1. 四川省教育厅,四川成都,610041 2. 四川电监办,四川成都,610041 3. 成都航空职业技术学院,四川成都,610100 |
| 摘 要： | 各高校通过审计发现的后勤收入确认问题,属于制度和规定的真空带来的问题。从新颁布的《事业单位财务规则》和实践两方面分析,高校都不适用收付实现制。从事业单位各项收入定义入手,我们认为无论高校后勤集团还是附属后勤实体,在核算中均应按照权责发生制的原则,采用企业会计准则核算各项收支。为加强监管,高校后勤实体每年财务报表向主管部门和财政部门报送。 |
| 关 键 词： | 高校 后勤 收入 核算 |
Discussion on Income Confirmation of College Logistics |
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| PU Junmei,LI Kaiwei,YU Yanbin.Discussion on Income Confirmation of College Logistics[J].Journal of Chengdu Aeronautic Vocational & Technical College,2012,28(3):76-78. | |
| Authors: | PU Junmei LI Kaiwei YU Yanbin |
| Institution: | 1.Sichuan Provincial Education Department,Chengdu,Sichuan 610041,China;2.Sichuan Electric Power Supervision Office,Chengdu,Sichuan 610041,China;3.Chengdu Aeronautic Polytechnic,Chengdu,Sichuan 610100,China) |
| Abstract: | The problems found in the income confirmation of the logistics of colleges by auditingresult from the system and regulations.According to the analysis on Rules of Financial Institutions enacted newly and its practice,colleges are not suitable for the collection and payment system.From the income definition of institutions,we consider that the principle of accrual basis must be adhered to and the accounting criteria for enterprises must be taken to check every income and payment by the enterprise accounting standards whether the college rear service group is an affiliated logistics entity.In order to strengthen supervision,the independent financial statements of the college logistics entity prepared annually must be submitted to the competent authorities and the financial sectors. |
| Keywords: | university logistics income accounting |
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