| 从支出预算执行周期看高等院校会计核算改革 |
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| 引用本文： | 董丽,;朱兆林,;尹北晖.从支出预算执行周期看高等院校会计核算改革[J].广州市财贸管理干部学院学报,2008(4):87-89. |
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| 作者姓名： | 董丽 ;朱兆林 ;尹北晖 |
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| 作者单位： | [1]华南农业大学经济管理学院,广东广州510642; [2]广州城市职业学院,广东广州510405 |
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| 基金项目： | 全国高等教育学会“十一五”规划重点课题“高等学校财务管理创新研究”的专项成果（06AIG0130020）. |
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| 摘 要： | 立法机构审议通过批准了预算，法律即赋予高等院校合法收取和使用公共资金的权利，这是支出预算执行的第一阶段。收付实现制会计基础制度之下，高校会计以实际收到财政拨款作为核算起点，高校会计无法核算、监督高校支出预算执行的全过程。高校会计核算应将立法机构批准高等院校预算事项作为高校会计核算的起点。
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| 关 键 词： | 高等院校 支出预算执行周期 会计核算 |
Fiscal Accounting Reform of Universities and Colleges in the Cycle of Execution of Budget for Expenditure |
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| Institution: | DONG Li, ZHU Zhao-lin, Yin Bei-hui(1. South China Agricultural University, Guangzhou 510642, China; 2. Guangzhou City Polytechnic, Guangzhou 510405, China) |
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| Abstract: | Legislative body examines and proves the budget, and law endows the colleges and universities with the right to cdlect and use the public funds, which is the first stage of budget execution. In＇the basic institution of cash basis of accounting, accouting in universities and colleges takes the acquired financial provision as the starting point of caculation, thus unable to account and supervise the whole process of execution of budget for expenditure. Accounting in colleges and universities should take the budyetary matters proved by the legislative body as the starting point for fisical accounting. |
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| Keywords: | universities and colleges cycle of execution of budget for expenditure fiscal accounting |
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