浅析权责发生制在高校会计中的应用

On the Application of Duty and Right Occurrence System in the Accounting of Higher Education

分析了高校现行会计核算基础收付实现制的弊端,提出了引入权责发生制的必要性,并对权责发生制的核算方法进行了探讨。

An analysis is made of the drawbacks of the realization mode of collecting and paying in current basics of accounting in institutions of higher education.The necessity of introducing duty and right occurrence system is put forward.Finally a discussion is made of the accounting method of duty and right occurrence system.