我国高等学校会计制度的若干问题  

Several problems on accounting systems in higher education institutions in china

作　　者：葛守芬[1] 

机构地区：[1]中国计量学院管理学院,浙江杭州310018

出　　处：《中国计量学院学报》2003年第4期314-317,共4页Journal of China Jiliang University

摘　　要：针对我国现行高等学校会计制度与当前高等教育事业发展不相适应的现状,通过对中美两国高等 学校会计制度的比较,提出对我国高校会计制度的改进建议:明确会计目标;会计核算采用权责发生制;基本 建设经费和高等教育事业经费分层次统一核算.This paper analyzes the inconsistency of the current accounting systems utilized in China's higher education institutions. It compares the differences of accounting systems used in colleges and universities between U. S. and China, gives suggestions on how to improve current accounting systems in China's higher education institutions, such as making clear the accounting purpose, using asset-liability matching system in accounting, classifying the basic construction fund and the higher education fund and accounting for them together.

关 键 词：中国 高等学校 会计制度 会计目标 权责发生制 基本建设经费 教育事业经费 会计核算 

分 类 号：G647.5[文化科学—高等教育学]