| 基于会计信息的高校会计制度改革探讨 |
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| 引用本文： | 刘正兵,杨洋.基于会计信息的高校会计制度改革探讨[J].江苏经贸职业技术学院学报,2012(3):1-3. |
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| 作者姓名： | 刘正兵 杨洋 |
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| 作者单位： | 江苏经贸职业技术学院财务处,江苏南京,211168 |
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| 基金项目： | 江苏省教育会计学会课题“高校新旧会计制度的衔接研究与探讨”(2010SJA630016) |
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| 摘 要： | 现行会计制度主要存在如下问题:收付实现制缺陷暴露、会计科目设置不合理、会计报表体系不健全、未能及时反映政府预算改革的相关内容,这些问题制约着高校会计信息质量的提高。2009年发布的《高等学校会计制度》(征求意见稿)适当引入了权责发生制,对会计科目的设置趋于规范,并进一步完善财务报表体系,一定程度上趋同于企业会计制度的设计,同时又充分考虑了高校的实际情况,能够极大地提高高校的会计信息质量。
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| 关 键 词： | 高校 会计制度 会计信息 |
Discussion of College Accounting System Reform Based on Accounting Information |
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| Authors: | LIU Zheng-bing YANG Yang |
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| Institution: | (Financial Department,Jiangsu Vocational and Technical Institute of Economics and Commerce, Nanjing 211168,Jiangsu,China) |
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| Abstract: | The current accounting system has the following problems: the flaws on cash basis,the unreasonable accounts sets,the imperfect accounting report system,untimely reflecting the Government’s budget reform.All these problems restrict to improve the quality of university accounting information.Colleges Accounting System(Draft),which is published on 2009,introduces accrual basis appropriately.Furthermore,Colleges Accounting System(Draft) regulates the accounts set and improve the financial reporting system.With a certain degree of convergence of the corporate accounting system,Colleges Accounting System(Draft) can greatly improve the quality of accounting information of colleges and universities practically. |
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| Keywords: | university accounting system accounting information |
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