高校部门财务报告编制方法探析  

Analysis on the Method of Making Financial Reporting in Colleges and Universities

作　　者：侯玉燕 HOU Yu-yan(Financial Department of Jiaying University, Meizhou 514015,China)

机构地区：[1]嘉应学院财务处

出　　处：《嘉应学院学报》2019年第2期117-120,共4页Journal of Jiaying University

摘　　要：随着新公共管理浪潮的兴起,预算会计越来越不能满足政府和社会的需求,因此实施权责发生制政府会计制度改革、编制权责发生制政府综合财务报告和高校部门财务报告是大势所趋。在现行高等学校会计制度建立的账簿下,根据高校部门决算报表,高校需要哪些调整事项和调整分录在政府财务报告系统中编制高校财务报告。研究发现高校部门财务报告存在固定资产价值不能准确核算,仅报表调整采用权责发生制而日常核算未应用权责发生制导致财务报告不准确等问题。With the rise of new public management tide, budget accounting can not meet the needs of the government and society more and more, so it is the general trend to implement the reform of accrual-based government accounting system, compile accrual-based government comprehensive financial reports and Department Financial reports in colleges and universities. Under the account books established by the current accounting system of colleges and universities,according to the final statements of the departments of colleges and universities, what adjustments and adjusting entries are needed for colleges and universities to prepare financial reports of colleges and universities in the government financial reporting system. The research finds that there are some problems in the financial report of University departments, such as inaccurate accounting of fixed assets value, inaccurate financial report caused by the adoption of accrual basis only in the adjustment of financial statements, and the absence of accrual guidance in daily accounting.

关 键 词：权责发生制 高校部门财务报告 调整分录 

分 类 号：G647[文化科学—高等教育学]