试论“修正的收付实现制”在高校会计中的应用

The Application of Modified Cash Basis in Accounting in Universities

会计确认是将某一项目作为一项资产、负债、营业收入、费用等正式记入或列入某一主体的财务报表的过程,会计确认基础主要有收付实现制和权责发生制,但随着社会经济环境的变化,逐渐出现了“修正的收付实现制”会计确认基础。新形势下高校预算会计的环境发生了很大变化,以收付实现制为确认基础的高校会计制度难以满足高校管理及社会各界在不同利益情况下对高校财务信息的不同需求。分析以收付实现制为基础高校会计确认的局限性,便于高校采取适合内部管理需要的“修正的收付实现制”确认基础,以提高高校财务信息的完整性、可信性和透明度,有效地将预算支出与预算责任联系起来,为以绩效管理为导向的高校改革创造条件。

The cash basis and accrual basis are the basics of usual accounting confirmation. But the constant changing of economic environment in China ushers in another confirmation basis, i.e. modified cash basis. The current accounting system that based on the cash basis cannot meet the demands of universities＇ financial management and the social requirements to know the financial information in universities because the environment of budge accounting has changed dramatically in new situations. So to analyze the limitations of the application of cash basis in universifies＇ accounting facilitates the introduction of modified cash basis in universities so as to enhance the completeness, credibility and transparency in financial report, to combine efficiently the budge expenditure with responsibility with the purpose to provide conditions for the efficiency -guided financial management in universities.