高校现金流量表编制的依据与编制方法初探

A Probe into making Statement of Cash Flow

随着我国高等教育事业的发展,高校财务活动已不再是简单的取得财政、事业收入,拨缴规定款项,和核算相关支出。作为会计主体,高校会计核算的内容正逐步走向多样化、复杂化。鉴于这种情况,应尽快在高校财务报表体系中增加现金流量表,全面反映一个学校一定会计期间现金流入、流出和净增加(减少)情况,以改变现行高校会计信息披露不完整,决策依据不充分的现状。

With the development of national higher education, financial affairs of college is no longer basically receiving fiscal revenues and earnings, appropriating and paying according to the regulations, and calculating correlation expenditure. The content of accounting calculation of university is on track for diversification and complication gradually as the principal part of accounting. In this case, statement of cash flOW, which could reflect the cash flow in a certain accounting period of time of a University, is needed to be added in the annual report system of College as soon as possible, in order to alter the status of university＇s incomplete release of information and foundation of decision making.