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自2009年起,财政部、教育部组织对现行高等学校会计制度进行修订,通过对制度存在问题及修订意见的调研,结合国际公共部门会计准则和美、英、日等国高等学校的相关规定,并两次公开征求意见,确定了以引入权责发生制为基本原则的改革思路,现已初步形成了财务会计与预算会计并行的二元会计体系,其核算基础采用的是修正的权责发生制,即权责发生制与收付实现制两者相辅相成,以满足多元利益相关者对高校会计信息的需求。但笔者在研读高等学校会计制度第二次征求意见稿时发现,在原报表体系下,事业基金中的一般基金反映了高
Since 2009, the Ministry of Finance and the Ministry of Education have organized the revision of the current accounting system of higher education institutions. Through the investigation of existing problems and revisions of the system, in combination with the International Public Sector Accounting Standards and the relevant regulations of higher education institutions in the United States, Britain, Japan and other countries, And publicly solicited opinions twice to determine the introduction of the accrual basis for the reform of the basic principles, has now formed a preliminary financial accounting and budget accounting dual accounting system, the basis of its accounting is the use of a modified power and responsibility occurred System, that accrual accrual basis and payment realization system complement each other, to meet the needs of multiple stakeholders for college accounting information. However, when I studied the second draft of the accounting system for higher education institutions, I found that under the original reporting system, the general fund in the fund of business reflected a high