论高校会计制度的缺陷及改进

A Study of the Deficient Accounting System in Universities and its Reform

随着制度的改变,高校的资金来源和财务支出等都发生了很大的变化。在此背景下,现有高校会计制度的缺陷越来越明显,突出表现为高校财务报表上的资产、负债、净资产等的不全面和高校财务报表体系的不完整。为此,需要改革现有的高校会计制度,完善会计报表体系,调整相关科目设置,确立与成本核算相对应的资产备抵制度等,使高校的资产、负债与净资产得以全面、真实的反映。

With rapid economic development, accounting systems in higher learning institutions fail to meet the changing social environments. Therefore, it is of vital significance to reform the system in order to accurately demonstrate properties, debts and net assets of colleges and universities.