对高等学校会计制度改革的探讨

2009年8月,财政部会计司下发了《高等学校会计制度（征求意见稿）》的通知后,各高校财务工作都按照《高等学校会计制度（征求意见稿）》要求执行,但高校会计核算工作中还是出现不少新问题,焦点主要在高校固定资产管理、会计科目设置等方面。这主要是由于在高等学校的会计制度中引入权责发生制,而过去高等学校的会计核算采用的是收付实现制。高校会计核算体制虽然有很大改革,但还不够彻底。本文主要针对高等学校会计制度改革中出现的新问题进行了探讨。

Discussion of Accounting System of Colleges and Universities

In recent years,as China’s higher education system and public finance reform deepening,institutions of higher learning educational system,sources of funding,logistics,internal and external environment such as the socialization of profound changes have taken place,college accounting amol calculating are also among these many new problems.Institutions of higher learning in order to further standardize the accounting practices and offices into the colleges and universities to strengthen budget management,financial management,asset management,performance evaluation.According to The People’s Republic of China Accounting Law, Institution Accounting Standards and other related state laws and regulations,the Ministry of Finance Accounting Division based on extensive research to develop a new colleges and universities accounting system.