市场经济模式下完善高校会计核算制度的初探

On Perfection of the Accounting System of Colleges and Universities in Market Economy

以收付实现制为记帐基础的现行《高等学校会计制度》对规范高等学校会计核算、保证会计信息质量起到了积极的作用。但是,随着高等学校面临的会计环境的变化,现行的《高校会计制度》在会计核算和监督方面存在很大的局限性。要健全和完善高校会计核算和鉴督制度,应将目前高校核算采用的收付实现制变为权责发生制。

The current Accounting System of Colleges and Universities,based on the cash basis plays an active role in regulating the accounting system and ensuring accounting information quality.As the accounting environment changes,it is limited in accounting and surveillance.To perfect accounting and surveillance, the cash basis should be changed to accrual basis.