高校《本年盈余与预算结余差异调节表》编制方法探讨--基于会计恒等式理论  

A Practical Study on the Preparation of the Adjustment Table of Surplus and Budget Balance Differences in Colleges and Universities--Based on the Theory of Accounting Identity

作　　者：朱柏洋 ZHU Bo-yang(Office of Finance,Southwest University,Chongqing 400716)

机构地区：[1]西南大学财务部

出　　处：《财务与金融》2021年第2期34-39,共6页Accounting and Finance

基　　金：中央高校基本科研业务费专项(项目编号:XDJK2020C073)。

摘　　要：《政府综合财务报告》要求编制《本年盈余与预算结余差异调节表》,以反映两种核算基础要求下的本年盈余与预算结余之间的差异。本文基于会计恒等式理论,揭示了政府财务会计与预算会计之间的关系,并对本年预算结余与本年盈余差异的表达式进行了推演,在深入分析差异组成的基础上,提供了一种普适性的差异调节方法,为高校《本年盈余与预算结余差异调节表》的编制提供了新思路与方法,降低了编制难度,以助力提升政府会计核算信息质量。The Comprehensive Financial Report of the Government requires the preparation of the Adjustment Form of Current Year's Earnings and Budget Balance difference to reflect the distinction between the current year's surplus and budget balance under the requirements of the two accounting bases.Based on the theory of accounting identity,this paper reveals the relationship between governmental financial accounting and budget accounting,also deduces the expression of the diversity between budget balance and surplus of the current year.On the basis of in-depth analysis of difference composition,a universal difference regulation method is provided.It provides a new idea and method for the compilation of the adjustment table of surplus and budget balance difference of this year in colleges and universities,reduces the difficulty of compilation,and helps to improve the quality of governmental accounting information.

关 键 词：差异调节表 本年盈余 预算结余 政府综合财务报告 政府会计制度 

分 类 号：F230[经济管理—会计学]