| 试论高校改革现有核算基础的必要性 |
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| 引用本文： | 张伟民.试论高校改革现有核算基础的必要性[J].南昌教育学院学报,2012(2):92-93. |
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| 作者姓名： | 张伟民 |
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| 作者单位： | 福建教育学院财务处 |
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| 摘 要： | 《高等学校会计制度》规定:高等学校会计制度以"收付实现制"为核算基础。但随着高等教育体制、投资体制、管理体制改革的深化,高等学校的会计核算内容和核算任务也发生了变化,"收付实现制"的会计核算已不适应目前高校会计核算的实际情况,改革旧的核算体系,建立新的高校会计核算制度已是势在必行。
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| 关 键 词： | 高校会计 收付实现制 权责发生制 |
The necessity of reform of the existing accounting basis |
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| Zhang Wei-min.The necessity of reform of the existing accounting basis[J].Journal of Nanchang College of Education,2012(2):92-93. |
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| Authors: | Zhang Wei-min |
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| Institution: | Zhang Wei-min(Finance Department,Fujian Institute of Education,Fuzhou Fujian,350025,China) |
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| Abstract: | " Accounting system in higher college" regulates: accounting system in higher college takes " cash-based system " for accounting basis.But with the deepening of higher education system,investment system,management system reform,the content of accountant business and accounting tasks in higher schools have also changed," cash basis" accounting is not adapt to the actual situation of the accounting,reform the old accounting system,establish new accounting system is imperative. |
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| Keywords: | college accounting cash-based system accrual basis |
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