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本文通过对《高等学校会计制度》(征求意见稿)[1]和《高等学校会计制度(试行)》的比较,揭示会计基础由收付实现制向修正权责发生制的转变是此次改革的重大突破,并对此次征求意见稿的出台将对高校会计工作产生的影响进行了分析。
Through the comparison of “Accounting System of Higher Education Institutions” (draft for soliciting opinions) [1] and “Accounting System for Higher Education Institutions (Trial)”, this article reveals that the transformation of accounting basis from receipt and payment system to amendment of accrual basis is the reform A major breakthrough, and the introduction of the draft will be the impact of university accounting work were analyzed.