新企业会计准则对我国高校会计制度改革的影响

The Influence of New Accounting Standards on the Reform of Accounting System in China Higher Educational Institutes

从会计信息失真、资产不实、成本效益意识淡薄、财务会计与基建会计分开核算、会计报表信息不足等五方面分析了我国高校会计制度的现状,提出了新企业会计准则对高校会计制度保证会计资料的准确性、完整性和真实性三方面的积极影响。

Analyzing the current accounting system in China Higher Educational Institutes from the aspects of accounting information distortion, false assets, weak sense of cost-benefit, the respective accounting calculation of financial accounting and capital accounting and deficiency of information in accounting reports form, this paper puts forward the positive influence of the new accounting standards on ensuring the accuracy, integrality and authenticity of accounting information in Higher Educational Institutes.