论收付实现制对高校会计信息的影响

The Impacts of Cash Basis Accounting on College Accounting Information

收付实现制作为会计确认基础与高校会计的发展存在着不适应性,影响了会计核算质量和会计信息质量,为此,在一定范围内、针对特定的经济业务引入并适度运用权责发生制,是高校会计的现实选择。

Cash basis accounting, or accounting on cash basis, though most often practiced at colleges in China to conduct various accounting calculations, has obvious deficiencies, which is likely to lead to a false interpretation of the accounting information collected., In order to avoid any negative impact of the cash basis accounting on the quality of the accounting information collected and interpreted, it is practical and necessary for college accounting section to introduce a modified accural system, i.e. accounting on the accural system or accural accounting, for specific economic work in specific fields.