| 高职院校会计核算引入权责发生制的思考 |
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| 引用本文： | 杨美英.高职院校会计核算引入权责发生制的思考[J].温州职业技术学院学报,2008,8(3):31-33. |
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| 作者姓名： | 杨美英 |
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| 作者单位： | 温州职业技术学院,计财处,浙江,温州,325035 |
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| 摘 要： | 高职院校日常会计核算一般采用收付实现制，但在新的形势下，收付实现制已不能真实地、完整地反映学校财务状况。因此，有必要引入权责发生制，形成采用以收付实现制为主、权责发生制为辅的会计核算体系，为提高内部管理水平和办学效益打下良好的基础。
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| 关 键 词： | 高职院校 会计核算 收付实现制 权责发生制 |
Reflection on the Introduction of Accrual Basis into the Accounting Calculation in Vocational Colleges |
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| YANG Meiying.Reflection on the Introduction of Accrual Basis into the Accounting Calculation in Vocational Colleges[J].Journal of Wenzhou Vocational & Technical College,2008,8(3):31-33. |
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| Authors: | YANG Meiying |
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| Institution: | YANG Meiying (Financial Affairs Section, Wenzhou Vocational ＆ Technical College, Wenzhou, 325035, China) |
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| Abstract: | Generally, the cash basis is adopted in the daily accounting calculation of vocational colleges, which, in the new situation, cannot reflect the financial conditions of vocational colleges in an actual and complete way. Thus, for the improvement of management level and school-running benefits, it is necessary to introduce the accrual basis, to adopt the cash basis-oriented accounting calculating system, with accrual basis as the supplement. |
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| Keywords: | Vocational colleges Accounting calculation Cash basis Accrual basis |
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