高校会计制度改革初探

根据《中华人民共和国会计法》等法规条例,参照国际会计准则,高等学校的会计改革应当按基金会计原则,采用＂资产＝负债＋基金结余＂的会计平衡公式,实行预算会计模式的转换．

A Tentative Approach to the Reform of Accounting System in Institutions of Higher Education

According to the regulations of tile Accounting laws and Regulations of thePeople's Republic of China and with reference to the international accounting standards the accounting reform in institutions of higher ecucation should be carried out on the basis of fund accounting principles. adopting the balance formula of accounting: "Assets=liabilities+fund balance" so as to implement the transform of budget accounting pattern.