完善高校学生收费会计核算制度的探讨

Students' Fee-collecting Accounting Systems at Colleges and Universities

针对现行的高校学生收费会计核算制度只能单纯反映实际收到、上缴学费,而对学生应缴、欠缴学费以及学校按政策减免学费等相关信息不能反映的问题,按照"收付实现制"、"收支两条线"的原则,提出通过增设"应收学生学费"会计科目,变更现有"应缴财政专户款"会计科目的核算内容等措施,达到完善现行高校学生收费会计核算制度,为学校整体资金管理与安排提供更加全面、及时、准确的信息。

The current students＇ fee- collecting accounting systems can only reflect the practical tuition fees paid by university students, but it fails to show related data to the policy enforcement of tuition payment, such as payable fees, owed fees and the fees reduced and exempted by universities, etc. Based on the present accounting systems focusing on cash basis and the dividing principles between income and expenditure at colleges and universities, this paper puts forth the suggestion of adding the account item of the receivable tuition fees and changing the accounting content of the payable specific financial fund in order to improve the current university students fee - collecting accounting systems and offer the comprehensive, timely and correct data for school＇s fund budget and decision making.