| 权责发生制在高校会计核算中的应用研究 |
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| 引用本文： | 周慧,周奕.权责发生制在高校会计核算中的应用研究[J].北方经贸,2011(10):60-61,63. |
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| 作者姓名： | 周慧 周奕 |
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| 作者单位： | 1. 湖南城市学院城市管理学院,湖南益阳,413000
2. 湖南涉外经济学院,长沙,410205 |
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| 基金项目： | 益阳市社科联科研课题(09YS013;2010YS002); 湖南城市学院教改项目(201039) |
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| 摘 要： | 近年来，我国高等教育发展迅速，高等教育规模不断扩大，现行高校的会计核算基础收付实现制，已经不能满足高校的财务管理的需要。我国高校现行采用的收付实现制存在弊端，以权责发生制加以取代十分必要。
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| 关 键 词： | 高校 收付实现制 权责发生制 |
Application Research on Accrual Basis in Accounting of Colleges and Universities |
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| ZHOU Hui,ZHOU Yi.Application Research on Accrual Basis in Accounting of Colleges and Universities[J].Northern Economy and Trade,2011(10):60-61,63. |
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| Authors: | ZHOU Hui ZHOU Yi |
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| Institution: | ZHOU Hui1,2,ZHOU Yi3(1.College of City Management Engineering,Hunan City University,Yiyang Hunan 413000,2.Accounting College,Hunan University,Changsha 410079,3.Hunan International Economics University,Changsha 410205) |
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| Abstract: | With the rapid development of higher education in recent years,the accounting recognition which uses the cash basis can not meet the needs of university financial management.According to the actual problem of cash basis of accounting in colleges and universities in our country,the article analyzes accrual basis application necessity and advantage in colleges and universities,and then discusses the application method of accrual basis of accounting. |
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| Keywords: | colleges and universities cash basis accrual basis |
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