从计划经济向市场经济转轨的角度审视教育会计

A Perspective on Accounting System in Public Educational Establishment Under Transitional Economy

随着市场经济的建立和发展,教育体制改革的深化,我国现行的事业单位会计制度已不能适应教育管理体制改革带来的新局面,客观上迫切需要建立能够适应本行业变化特点的教育会计。通过分析建立教育会计的必要性、教育会计的特点,从制订教育会计制度、作出教育成本核算、采用权责发生制等方面,提出建立教育会计的新思路。

The present accounting system applied in Public Service Units, especially in the public educational establishments cannot be adapted to new situations in market economy. To establish accounting system suitable for the public educational establishments is in urgent need. Based on the analysis on features and the necessity to establish such system, the paper gives its own thoughts on how to build it and how to calculate cost under the accrual basis.