高校改革与发展呼唤新会计制度尽快出台  

The College Reform and Development Calling for the Introduction of New Accounting System as soon as Possible

作　　者：皮珊[1] 

机构地区：[1]湖南财政经济学院,湖南长沙410205

出　　处：《湖南财政经济学院学报》2012年第1期118-122,共5页Journal of Hunan University of Finance and Economics

摘　　要：现行《高等学校会计制度》在会计记账基础、会计核算科目设置、预算会计制度以及财务报告体系等方面均存在诸多不足。高校教育体制的改革与发展呼唤新会计制度尽快出台。新《高等学校会计制度(征求意见稿)》引入了修正的权责发生制原则,对会计核算科目的设置趋于规范并进一步完善财务报告体系,能有效推进高校财务会计工作的改进和发展。但也需要通过完善相关科目的设置、编制现金流量表及明确不计提折旧的固定资产等途径对其进一步的修改和完善。There are many problems in the existing ＂college accounting system＂ in aspects of accounting basis,setting of accounting subjects,budgetary accounting system and financial reporting system and so on.The reform and development of college education system call for a new accounting system as soon as possible.The new ＂college accounting system（draft）＂ introduces the principle of modified accrual,standards the setting of accounting subjects and further improves the financial reporting system to effectively promote the development of financial accounting work in college.But we also need to modify and improve it by perfecting settings related subjects,preparing of cash flow,clearing the fixed assets with no depreciation and other means.

关 键 词：高等学校 会计制度 高校会计制度 会计核算 

分 类 号：F233[经济管理—会计学] G647[经济管理—国民经济]