政府会计制度下高校教育基金会纳入高校合并报表编制探析  

Analysis on the Incorporation of Higher Education Foundations into the Compilation of University Consolidated Statements Under the Government Accounting System

作　　者：肖倩 XIAO Qian(Wenzhou Polytechnic,Wenzhou 325000,China)

机构地区：[1]温州职业技术学院,浙江温州325000

出　　处：《商业观察》2023年第34期37-40,共4页BUSINESS OBSERVATION

基　　金：温州市财政局、温州市社会科学界联合会、温州市会计学会2021年度温州市财会领域科研课题(CSK2021047)研究成果。

摘　　要：高校教育基金会是由高校依法设立,用于推动和促进高校发展的非营利法人组织。高校教育基金会的重要性及其财务核算模式,决定了将其纳入高校合并报表编制是十分有必要的。将高校教育基金会纳入高校合并报表编制,对于全面反映高校整体财务状况、统一会计核算、财务管理、监督评价等方面都具有重要的现实意义。高校教育基金会运营管理、机构设置、财务核算等方面的情况,为其纳入高校合并报表编制提供了可行性。政府会计制度下高校教育基金会要想纳入高校合并报表编制,需要通过统一会计准则、逐项合并、调整抵消影响、填列合并财务报表等步骤完成。The higher education foundation is a non-profit legal entity established by universities in accordance with the law to promote the development of universities.The important role and financial accounting model of university education foundations determine that it is necessary to include them in the university consolidated financial statements.The inclusion of university education foundations in the consolidated financial statements for universities has important practical significance in comprehensively reflecting the overall financial situation of univer sities,unifying accounting,financial management,super vision and evaluation,and other aspects.The operational management,institutional setup,financial accounting,and other aspects of university education foundations provide feasibility for their inclusion in the university consolidated financial statements.Under the government accounting system,the inclusion of university education foundations in the university consolidated financial statements requires steps such as unified accounting standards,itemized consolidation,adjustment of offsetting effects,and filling out consolidated financial statements.

关 键 词：政府会计制度 高校 教育基金会 合并报表 

分 类 号：F274[经济管理—企业管理] G647.5[经济管理—国民经济]