高等学校财会制度在执行中的几个问题

新的高等学校财务会计制度在执行过程中遇到了许多问题,如资产负债表的设计、固定资产的折旧、支出的核算、投资的核算、预算外资金、基本建设的核算等等.该文就这些问题进行了探讨,并提出一些可行的方法.

Some Problems in the Practice of the Financial Accounting System of Colleges and Universities

The new financial accounting system of institutions of higher education has already been carried out for several years. But we have met a lot of problems such as the design of balance sheet, the depreciation and expenditure of the fixed assets, the accounting of investment, the accounting of extra budgetary fund and the accounting of capital construction. In the thesis the author probes into these problems and puts forward some feasible methods at last.