| 从会计收付实现制谈高校净资产 |
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| 引用本文： | 施惠敏. 从会计收付实现制谈高校净资产[J]. 佛山科学技术学院学报(社会科学版), 2004, 22(6): 56-58 |
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| 作者姓名： | 施惠敏 |
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| 作者单位： | 佛山科学技术学院,财务处,广东,佛山,528000 |
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| 摘 要： | 高校现行的会计收付实现制不能正确计量事业结果,也无法满足专用基金的形成要求,要消除以上局限首先应在会计核算部分采用权责发生制以弥补收付实现制的缺陷,其次应改变基金形成方式。
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| 关 键 词： | 收付实现制 权责发生制 净资产 |
| 文章编号： | 1008-018X(2004)06-0056-03 |
| 修稿时间： | 2004-09-08 |
On College's Net Capital from the Perspective of Accounting Realization |
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| SHI Hui-min. On College's Net Capital from the Perspective of Accounting Realization[J]. Journal of Foshan University(Social Science), 2004, 22(6): 56-58 |
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| Authors: | SHI Hui-min |
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| Abstract: | The present system of accounting can not correctly figure out the result and satisfy the requirement of special fund formation. To eliminate the above limitation, firstly, we may adopt power responsibility system in accounting part to compensate for the defect of income-pay realiazation system; secondly, we may change fund forming methods. |
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| Keywords: | income-pay realization system power-responsibility system net capital |
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