高等学校会计制度改革探析——兼评《高等学校会计制度》(征求意见稿)

Discussion on Accounting System Reform in Colleges and Universities——Comment on "Colleges and Universities Accounting System"(Draft)

2009年8月,财政部会计司印发了《高等学校会计制度》(征求意见稿),面向社会广泛征求意见,这标志着我国高校会计制度改革进入一个新阶段。本文在回顾高校会计制度发展历程基础上,分析了目前公共财政体制改革、高等教育体制改革和高校筹资方式的改变对高校会计制度提出的挑战以及高校会计制度存在的问题;对现行制度和征求意见稿在基本内容和具体会计科目之间的不同之处进行对比、分析,并提出了明确会计目标、完善报表体系、引入多种计量属性和制定实施细则的建议。

August 2009,the ministry of finance accounting division issued ＂Colleges and Universities Accounting System＂（draft）,which marks the reform of accounting system in colleges and universities entering a new stage of development.Firstly,this paper reviewed the development process of colleges and universities accounting system;secondly,this article analyzes the public finance reform,the higher education reform and the changes of financing in higher education.All of these challenge the colleges and universities accounting system;thirdly,this article compared the current system and draft in the basic content and specific accounting subject;Lastly,this article has made many recommendations,such as specific accounting objectives,the improvement of reporting system,the introduction of a variety of measurement properties and formulating rules of implementation.