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新《高等学校会计制度》规定了三种财务报表——资产负债表,收入支出表,财政补助收入支出表,这三种报表蕴含了财政预算管理、委托代理和非营利组织管理等理论基础,有利于促进部门预算管理、提高会计信息的准确性、完整性,满足高校管理需要。同时,新《高等学校会计制度》财务报表体系还有拓展空间——可增加现金流量表、基金变动表,以进一步提升财务报告质量。
The new “Institution of Higher Education Accounting” provides three kinds of financial statements - balance sheet, income and expenditure tables, financial subsidies income and expenditure table, the three reports contain the financial budget management, principal-agent and non-profit organization management theory, It is helpful to promote department budget management, improve the accuracy and completeness of accounting information, and meet the needs of university management. At the same time, there is still room for further expansion of the financial system of the new “Institution of Higher Education Accounting System” - cash flow statements and fund changes can be added to further improve the quality of financial reports.