对新会计制度下高校会计目标的思考  

Reflections on the Accounting Objectives of Universities Under the New Accounting System

作　　者：燕廷淼[1] YAN Tingmiao(Henan University of Engineering,Zhengzhou 451191,China)

机构地区：[1]河南工程学院,河南郑州451191

出　　处：《河南工程学院学报（社会科学版）》2020年第1期45-48,共4页Journal of Henan University of Engineering(Social Science Edition)

摘　　要：任何会计主体都有会计目标。通常情况下,可从向谁提供会计信息、提供何种会计信息和会计信息质量特征三个方面来分析会计目标的实现情况。基于政府会计框架下的新会计制度,就其科目体系及相关规定而言,若停留在浅层次的执行上,高校会计将无法实现其会计目标。为此,主管部门和高校必须结合实际,完善相关措施,使新会计制度满足行业及高校自身管理对会计信息的需求,真正实现高校会计目标。Any accounting entity has its own accounting objectives.Generally speaking,the actual situation of the accounting objectives can be analyzed according to the following three factors:whom the accounting information in provided for,what kind of information to be provided,and the quality of accounting information.If the subject system and related regulations are implemented inappropriately,university′s accounting will not be able to achieve its due accounting objectives based on the new accounting system of universities under the framework of government accounting.For this propose,the management departments and universities must proceed from the reality and improve the relevant measures,so as to make the new accounting system meet the needs of accounting information for the industry and the university′s own management,and to truly achieve the accounting objectives of the university.

关 键 词：高等学校 新会计制度 会计目标 

分 类 号：F647.5[经济管理—产业经济]