| 高校会计核算引入权责发生制的探析 |
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| 引用本文： | 王成科,季东.高校会计核算引入权责发生制的探析[J].沈阳工程学院学报(社会科学版),2007,3(3):378-380. |
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| 作者姓名： | 王成科 季东 |
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| 作者单位： | 沈阳工程学院,财务处,沈阳,110136 |
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| 摘 要： | 为适应市场经济体制下政府职能转变等多方面的要求,高校预算会计逐步引入权责发生制已成为必然。面对高校现行预算会计基础仍存在的缺陷,在将收付实现制与权责发生制进行对比分析的基础上,提出高校财务核算引入权责发生制的几点建议。
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| 关 键 词： | 高等学校 预算会计 收付实现制 权责发生制 |
| 文章编号： | 1672-9617（2007）03-0378-03 |
| 修稿时间： | 2007-01-11 |
Exploration and analysis on introducing accrual basis of accounting into financial accounting of institutions of higher education |
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| WANG Cheng-ke,JI Dong.Exploration and analysis on introducing accrual basis of accounting into financial accounting of institutions of higher education[J].Journal of Shenyang Institute of Engineering:Social Sciences,2007,3(3):378-380. |
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| Authors: | WANG Cheng-ke JI Dong |
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| Institution: | Finance Department, Shenyang Institute of Engineering, Shenyang 110136 ,China |
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| Abstract: | In order to suit for many requirements such as the transformation of government function under the market economy,it is necessary to introduce gradually accrual basis of accounting into budget accounting of institutions of higher education.Aiming at the present disadvantages of budget accounting of institutions of higher education,on the basis of analyzing and comparing the cash basis of accounting and accrual basis of accounting,puts forward some suggestions to introduce accrual basis of accounting into financial accounting of institutions of higher education. |
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| Keywords: | institutions of higher education budget accounting cash basis of accounting accrual basis of accounting |
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