美国高校会计的特征及其启示

传统上美国高校会计制度采用"双轨制"方法,私立大学遵从财务会计准则委员会的准则,公立大学采用政府会计准则委员会的准则,二者一般都采用"基金"会计核算方法.近年来,财务会计准则委员会和政府会计准则委员会制定的有关高校会计信息披露法规出现了融合的趋势,两类高校会计信息披露的内容开始向企业会计靠拢.我国高校会计改革应吸收美国已有的成果,应尽量缩小与企业会计的差别.

On Characteristic and Revelation of American College Accounting

Double-track method is adopted in the American college accounting system traditionally.The private universities follow the codes issued by the Financial Accounting Standards Board;the public universities adopts the codes issured by the government,which the "fund" method of accounting caculation is adopted by these two kinds of universities.Recent years,a fusible tendency of these two codes appears,and the reform of our colleges should learn from the experience gained by the U.S.A,and the difference of the business accounting should be reduced.