高校会计制度与企业会计制度的对比  

Contrast Research on Accounting System in Colleges and Universities and Accounting System in Enterprises

作　　者：崔小杰[1] 雷振海[1] 

机构地区：[1]河北联合大学财务处,河北唐山063009

出　　处：《河北联合大学学报（社会科学版）》2013年第1期75-78,共4页Journal of Hebei Polytechnic University:Social Science Edition

摘　　要：高校会计制度和企业会计制度作为我国会计体系的两个分支,分别适用于不同性质的会计主体。从会计基础、会计要素、会计科目三个方面对比研究了二者的差异,分析了企业会计制度对于高校会计制度的启示,认为将企业会计的权责发生制和资产折旧等引入高校会计,有利于实现高校会计核算的真实性和客观性。College accounting system and enterprise accounting system are two branches of our country＇s accounting system,and they are applied in accounting main body of different properties respectively.This paper researches the differences among the three respects,namely accounting basis,accounting elements and accounting subject,and analyzes the apocalypse of enterprise accounting system for the colleges accounting system.The factors of accrual basis and assets depreciation in enterprise accounting system were introduced into colleges accounting system.Which is beneficial to achieving the rules of facticity and objectivity for colleges accounting system.

关 键 词：高校会计制度 企业会计制度 预算会计 

分 类 号：G475[文化科学—教育学]