谈高等学校财务会计制度的创新  

Inovation of Colleges’ and Universities’ Inancial Accounting System

作　　者：苏平[1] 

机构地区：[1]齐齐哈尔大学,黑龙江齐齐哈尔161006

出　　处：《齐齐哈尔大学学报（哲学社会科学版）》2005年第2期91-93,共3页Journal of Qiqihar University(Philosophy & Social Science Edition)

摘　　要：现行的高等学校财务会计制度在记帐基础、修购基金计提、无形资产核算、会计核算体系、会计科目设置等方面存在着一些与社会主义市场经济体制和公共财政模式不相适应的地方,根据现代制度实践以及企业财务会计制度的成功经验,借鉴国际非盈利组织会计制度惯例,结合我国高等学校的实际情况,应对现行制度进行创新。Colleges' and universities,system in effect exists some items which are not suitable for socialist economic market system and communal financial model on keeping basic accounts,amending purchase fund's accounts and drawing,accounting invisible capital,accounting system and setting accounting object.According to the practical ending of current system and successful experience on business financial accounting system;to using the usual practice of International Non-Profit Accounting System for reference;and to combining the practical condition of ourcolleges and universities,we should innovate current system.

关 键 词：高等学校 财务会计制度 创新 

分 类 号：G627.5[文化科学—教育学]