| 关于现行高校会计确认基础的思考 |
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| 引用本文： | 秦家文. 关于现行高校会计确认基础的思考[J]. 合肥工业大学学报(社会科学版), 2002, 16(1): 73-76 |
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| 作者姓名： | 秦家文 |
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| 作者单位： | 合肥工业大学,财务处,安徽,合肥,230009 |
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| 摘 要： | 会计确认对会计信息的真实性、准确性具有重要的影响。高校会计环境的变化 ,使现行的以收付实现制为主的高校会计无法满足新形势的要求 ,其局限性也日渐显现出来 ,现行高校会计确认基础正面临挑战
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| 关 键 词： | 收付实现制 权责发生制 会计确认 |
| 文章编号： | 1008-3634(2002)01-0073-03 |
| 修稿时间： | 2001-11-16 |
Some reflections on current recognition of accounting basis in institutions of higher learning |
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| QIN Jia wen. Some reflections on current recognition of accounting basis in institutions of higher learning[J]. Journal of Hefei University of Technology(Social Sciences), 2002, 16(1): 73-76 |
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| Authors: | QIN Jia wen |
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| Abstract: | The recognition of accounting has very important impact on the truthfulness and accuracy of accounting information .The changes in the accounting environments in institutions of higher education have made the existing accounting practice unable to meet the needs of the new situation .Its limitations are increasingly growing in such fields as benefit recognition , asset recognition,risk recognition, etc. The basis of the current recognition of accounting is being confronted with challenges. |
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| Keywords: | cash basis accrual basis recognition of accounting |
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