| 基于修正的权责发生制的高校会计制度评价与改进 |
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| 引用本文： | 董玲,林楠.基于修正的权责发生制的高校会计制度评价与改进[J].太原理工大学学报(社会科学版),2011,29(1):59-62. |
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| 作者姓名： | 董玲 林楠 |
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| 作者单位： | 太原理工大学,经济管理学院,山西,太原,030024 |
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| 摘 要： | 收付实现制会计基础已不能适应我国高校会计发展的需求。文章通过对高校会计核算基础改革必要性及其改革路径的分析,在对2009年财政部发布的《高等学校会计制度》（征求意见稿）评价的基础上,提出高校会计应扩大权责发生制使用范围、财务报告体系需进一步规范,以及与高校会计制度改革相关的准则和制度亟待完善等建议。
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| 关 键 词： | 高校会计 修正的权责发生制 会计核算基础 |
Accounting System Evaluation and Improvement of University Based on the Modified Accrual System |
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| DONG Ling,LIN Nan.Accounting System Evaluation and Improvement of University Based on the Modified Accrual System[J].Journal of Taiyuan University of Technology(Social Sciences Edition),2011,29(1):59-62. |
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| Authors: | DONG Ling LIN Nan |
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| Institution: | DONG Ling,LIN Nan(College of Economics & Management,Taiyuan University of Technology,Taiyuan Shanxi 030024,China) |
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| Abstract: | Accounting based on revenue and expenditure accounting system can not meet the needs of the development of college financial management.After analyzing the necessity of the college accounting basic reform and the pathway for it,combined the evaluation on College Accounting System issued by the Ministry of Finance on August 12,2009 this paper put forward that college accounting should enlarge the application of accrual basis,the system of accounting report should be more standard and the principles and syste... |
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| Keywords: | college accounting modified accrual basis accounting basis |
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