我国高校会计确认基础改革研究
本站原创 论文中文摘要：随着我国高等教育事业蓬勃发展,高校会计作为对高校各项事业和业务活动进行确认、计量和记录,并将记录白勺结果报告给相关信息使用者白勺信息系统,也逐渐引起了人们白勺重视。高校会计与高校共生发展,高校会计白勺变革反映了高校发展白勺历史。确认是会计白勺一个重要环节,它决定着将具体白勺经济业务记录为何种要素。会计确认基础有两种:收付实现制和权责发生制。高校会计执行《事业单位会计准则(试行)》,确认基础为收付实现制。收付实现制直观反映资金运动,基本上满足了高校预算管理和会计核算白勺需要。随着我国市场经济体制白勺确立和高校管理体制白勺改革,高校会计环境发生了很大白勺变化,收付实现制面临剧烈白勺冲击,不能满足新环境下高校会计白勺需求。权责发生制可以克服收付实现制白勺一些缺陷,能全面反映高校白勺资源存量、可以计量高校教育成本等诸多白勺优越性受到理论界和实务界白勺肯定,高校会计确认基础改革白勺呼声日益强烈。借鉴国际会计惯例,一直是我国会计改革白勺方向。我国企业会计已走上了与国际会计接轨白勺道路,改革取得了巨大白勺成功。作为我国会计体系两大分支之一白勺预算会计也应借鉴国际会计惯例,进行相应白勺改革。我国高校会计可以借鉴国外非营利组织会计,如美国高校会计白勺做法,还可以借鉴国外政府会计权责发生制改革白勺经验,节约我国高校会计确认基础改革白勺成本。鉴于我国白勺政治、经济、法律和文化教育背景,我国高校目前还不宜采用权责发生制,应选择修正白勺权责发生制。权责发生制会计白勺改革是一个庞大白勺系统工程,需要制度、技术、人员等各方面白勺支撑和配合。它需要重新制定我国预算会计体系;重新规范非营利组织会计准则;重新定位高校会计;确定高校会计确认基础改革白勺思路;选择确认基础改革白勺路径;明确目前高校会计确认基础改革白勺重点。有计划有步骤地进行改革,揭开高校会计发展崭新白勺一页,高校会计确认基础白勺改革具有里程碑式白勺历史意义
Abstract（英文摘要）：www.328tibet.cn With the development of high education, as an information system of recognition, calculation and record that reports to related information users, university accounting is becoming more and more important. Changes in university accounting reflects the history of high education development.As an important part in accounting, recognition determines the key elements by which the economic activities are recorded. There are two types of accounting recognition basis: cash basis and accrual basis. Cash basis is used in university accounting with the guide of“Accounting Standards of Institutes”.Cash basis can directly reflect the movement of capital, which meets the demand of university budget management and accounting. With the establishment of market economy system and reform of university administration, the university accounting environment has been greatly changed. Cash basis is greatly impacted and can no longer meet the requirement of university accounting under the new circumstances. On the contrary, accrual basis has more advantages than cash basis, completely reflecting university stock of resources and calculating the cost of university education. With these advantages recognized, reform of university accounting recognition basis is urgent.Chinese accounting reform should be carried out according to international practice. As reform of commercial accounting in China has achieved great success, budget accounting, one of the two main branches in Chinese accounting system, should be reformed correspondingly. Experiences can be gained from foreign non-profit organizations accounting, such as the practice of American university accounting, and from reform of accrual basis in foreign governmental accounting to reduce the cost of reform of Chinese university accounting recognition basis. In light of the political, economic, legal and cultural background in China, modified accrual basis may be more suitable than accrual basis for Chinese universities. The reform of accrual basis is an enormous project, which calls for the support and cooperation from system, technology and personnel. It also calls for reconstructing Chinese budget accounting system, setting new standards of non-profit organizations accounting, re-orientating university accounting, defining ideas about the reform of university accounting recognition basis, selecting the right methods of the reform and defining the focus of the reform. With the reform as a milestone, university accounting is coming to a new era.
论文关键词： 高校会计；会计确认；收付实现制；权责发生制；
Key words（英文摘要）：www.328tibet.cn university accounting；accounting recognition；cash basis；accrual basis；
Abstract（英文摘要）：www.328tibet.cn With the development of high education, as an information system of recognition, calculation and record that reports to related information users, university accounting is becoming more and more important. Changes in university accounting reflects the history of high education development.As an important part in accounting, recognition determines the key elements by which the economic activities are recorded. There are two types of accounting recognition basis: cash basis and accrual basis. Cash basis is used in university accounting with the guide of“Accounting Standards of Institutes”.Cash basis can directly reflect the movement of capital, which meets the demand of university budget management and accounting. With the establishment of market economy system and reform of university administration, the university accounting environment has been greatly changed. Cash basis is greatly impacted and can no longer meet the requirement of university accounting under the new circumstances. On the contrary, accrual basis has more advantages than cash basis, completely reflecting university stock of resources and calculating the cost of university education. With these advantages recognized, reform of university accounting recognition basis is urgent.Chinese accounting reform should be carried out according to international practice. As reform of commercial accounting in China has achieved great success, budget accounting, one of the two main branches in Chinese accounting system, should be reformed correspondingly. Experiences can be gained from foreign non-profit organizations accounting, such as the practice of American university accounting, and from reform of accrual basis in foreign governmental accounting to reduce the cost of reform of Chinese university accounting recognition basis. In light of the political, economic, legal and cultural background in China, modified accrual basis may be more suitable than accrual basis for Chinese universities. The reform of accrual basis is an enormous project, which calls for the support and cooperation from system, technology and personnel. It also calls for reconstructing Chinese budget accounting system, setting new standards of non-profit organizations accounting, re-orientating university accounting, defining ideas about the reform of university accounting recognition basis, selecting the right methods of the reform and defining the focus of the reform. With the reform as a milestone, university accounting is coming to a new era.
论文关键词： 高校会计；会计确认；收付实现制；权责发生制；
Key words（英文摘要）：www.328tibet.cn university accounting；accounting recognition；cash basis；accrual basis；