| 高校会计制度改革的探究 |
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| 引用本文： | 赵春雨. 高校会计制度改革的探究[J]. 价值工程, 2013, 0(2): 153-154 |
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| 作者姓名： | 赵春雨 |
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| 作者单位： | 黑龙江科技学院 |
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| 摘 要： | 针对收付实现制会计核算的问题,2009年财政部发布的《高等学校会计制度》征求意见稿。应当以征求意见稿为契机,并加以补充和完善,采用新的高校会计制度,为高校会计信息使用者提供更完整、可靠、真实的信息。
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| 关 键 词： | 高校会计制度 权责发生制 固定资产核算 |
The Accounting System Reform in Colleges and Universities |
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| ZHAO Chun-yu. The Accounting System Reform in Colleges and Universities[J]. Value Engineering, 2013, 0(2): 153-154 |
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| Authors: | ZHAO Chun-yu |
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| Affiliation: | ZHAO Chun-yu(Heilongjiang Institute of Science and Technology,Harbin 150027,China) |
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| Abstract: | For the issues in cash accounting,in 2009,the Ministry of Finance published the draft of Accounting System of Colleges and Universities.The colleges and universities should take the draft as an opportunity to complement and improve the current system and adopt the new accounting system,to provide more complete,reliable and authentic information for the users of accounting information. |
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| Keywords: | accounting system in colleges and universities accrual basis fixed assets accounting |
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