我国高等学校会计核算基础转变的研究

随着教育体制改革的进一步深入,我国高等学校的理财环境越来越趋向企业化,高校会计核算基础从现行的收付实现制转向权责发生制是一种必然的趋势。从我国高校会计核算基础的现状入手,对其存在的问题进行分析,提出了应借鉴发达国家高校会计核算基础改进的成功经验,阐述了我国高校引入权责发生制的总体思路,以期规范高校财务行为、提高资金使用效益。

Research on the change of accounting recognition basis at colleges and universities

With deepening of the reform in the education system,the environment of financial management tends to be enterprise-oriented,and accounting recognition basis at colleges and universities changing from cash basis to accrual basis is an inevitable trend.Firstly,based on the current status of the accounting recognition basis at colleges and universities,this paper analyzes the existing problems of the current recognition basis.Secondly,it reviews the successful experiences of reforms about accrual basis in developed countries.Finally,it demonstrates the basic thought of introducing accrual basis so as to regulate the finance at colleges and universities and improve the utilities of funds.