| 高校会计制度会计科目设置的调整对会计实务的影响研究 |
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| 引用本文： | 吕海蓉. 高校会计制度会计科目设置的调整对会计实务的影响研究[J]. 南京财经大学学报, 2011, 0(4) |
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| 作者姓名： | 吕海蓉 |
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| 作者单位： | 南京邮电大学财务处; |
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| 基金项目： | 江苏省教育厅高校哲学社会科学研究财务专项“引入绩效评价的高校预决算方法研究”(2010SJA630008)的阶段性成果 |
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| 摘 要： | 我国高校内外部环境都发生了深刻的变化,我国现行的《高等学校会计制度(试行)(》本文简称旧制度)所产生的会计信息质量已经不能满足主体的要求2,009年财政部出台了《高等学校会计制度(》征求意见稿)(本文简称新制度)以适应要求。本文对新旧制度在会计科目的设置方面的差异进行了分析,阐述了会计制度改革的意义,并就新旧制度衔接所带来的会计实务处理等问题进行了分析。
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| 关 键 词： | 高校 会计制度 改革 会计实务 |
Influences of Account title's Establishment to Accounting Practice in University Accounting System Reform |
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| Lv HaiRong. Influences of Account title's Establishment to Accounting Practice in University Accounting System Reform[J]. Journal of Nanjing University of Finance and Economics, 2011, 0(4) |
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| Authors: | Lv HaiRong |
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| Affiliation: | Lv HaiRong(Financial Department,Nanjing University Posts and telecommunications,Nanjing 210046,China) |
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| Abstract: | In recent years,all the universities' environments experience a deep transformation,our country's the College Accounting system(Implementation)(is called old system) has already can not satisfy those requests of the entity in the accounting information quality,so the Ministry of Finance published College Accounting system(questionnaire opinion manuscript)(is called new system) to adapt these requests in 2009.This article describe the difference between new and old system about accountant subjects' establish... |
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| Keywords: | university accounting system reform accounting practice |
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