高校采用收付实现制会计核算基础,简单便于理解,还可以满足管理上的需要。但是随着高校收支渠道从单一向多元的不断演变,收付实现制在信息提供上已经不能满足高校会计核算要求,所以有必要对现行的会计核算进行改革。 Colleges and universities using cash basis to achieve accounting, simple and easy to understand, but also to meet the management needs. However, as the revenue and expenditure channels of colleges and universities have been evolving from a single to a pluralistic, the cash receipts and payments system can no longer meet the accounting requirements of colleges and universities. Therefore, it is necessary to reform the current accounting.