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当前高校现有的会计核算即收付实现制随着我国高等教育体制改革的不断深入已与高等教育事业发展相脱节,同时高校会计核算及对外提供的会计信息质量也受到了影响。对于会计制度而言,高校应加快改革的步伐,在核算中引入权责发生制。本文针对现行高校会计核算基础收付实现制的不足,对高校会计制度中引入权责发生制的改革对策进行探讨。
At present, the existing accounting of colleges and universities that is cash basis As the deepening of China’s higher education system reform has been out of touch with the development of higher education, colleges and universities accounting and accounting information provided by the quality of the information has also been affected. For the accounting system, colleges and universities should speed up the pace of reform, the introduction of accountability accruals. In this paper, according to the shortcomings of the implementation of the basic payment and receipt system of accounting in colleges and universities, this paper discusses the reform countermeasures of introducing accrual system in the accounting system of higher education institutions.