权责发生制在高校会计核算中的应用研究  

Application Research on Accrual Basis in Accounting of Colleges and Universities

作　　者：周慧[1,2] 周奕[3] 

机构地区：[1]湖南城市学院城市管理学院,湖南益阳413000 [2]湖南大学会计学院,长沙410079 [3]湖南涉外经济学院,长沙410205

出　　处：《北方经贸》2011年第10期60-61,63,共3页Northern Economy and Trade

基　　金：益阳市社科联科研课题(09YS013;2010YS002);湖南城市学院教改项目(201039)

摘　　要：近年来,我国高等教育发展迅速,高等教育规模不断扩大,现行高校的会计核算基础收付实现制,已经不能满足高校的财务管理的需要。我国高校现行采用的收付实现制存在弊端,以权责发生制加以取代十分必要。With the rapid development of higher education in recent years, the accounting recognition which uses thecash basis can not meet the needs of university financial management. Accordiug to the actual problem of cash basis of accounting in colleges and univarsities in our country, the article analyzes accrual basis application necessity and advantage in colleges and universities, and then discusses the application method of aeerual basis of accounting.

关 键 词：高校 收付实现制 权责发生制 

分 类 号：F235[经济管理—会计学]