| 我国高校预算会计应用权责发生制的研究 |
| |
| 引用本文： | 孙磊.我国高校预算会计应用权责发生制的研究[J].长春理工大学学报(社会科学版),2008,21(2):120-123. |
| |
| 作者姓名： | 孙磊 |
| |
| 作者单位： | 吉林建筑工程学院计划财务处,吉林长春,130021 |
| |
| 基金项目： | 吉林省教育厅高校人文社会科学基金 |
| |
| 摘 要： | 随着高校预算会计环境的变化，以收付实现制为核算基础的高校会计制度难以满足社会对高校财务信息等多方面的要求，高校预算会计逐步引入权责发生制已成为必然，面对高校现行预算会计基础存在的缺陷，提出高校会计核算引入权责发生制建议。
|
| 关 键 词： | 高校 预算会计 收付实现制 权责发生制 |
| 修稿时间： | 2007年12月5日 |
Exploration on Application of Accrual System in Budget Accounting for Colleges and Universities |
| |
| Sun Lei.Exploration on Application of Accrual System in Budget Accounting for Colleges and Universities[J].Journal of Changchun University of Science and Technology,2008,21(2):120-123. |
| |
| Authors: | Sun Lei |
| |
| Institution: | Sun Lei (Planned Financial Ministry of Jilin Institute of Architecture and Civil Engineering, Changchun Jilin, 130021) |
| |
| Abstract: | With the development of the accounting environment in colleges and universities,the budget accounting based on cash basis of accounting will hardly satisfy various social demands on financial information in colleges and universities. Therefore,it is necessary to gradually introduce accrual system of budget accounting in colleges and universities. Facing the present disadvantages of budget accounting,we propose to introduce accrual system into budget accounting in colleges and universities. |
| |
| Keywords: | colleges and universities budget accounting cash basis of accounting accrual system |
| 本文献已被 CNKI 维普 万方数据 等数据库收录！ |
