新的《高校会计制度》特点及内容变化探讨

A discussion aboutcharacteristics and content change of new accounting system of colleges and Universities

新的《高校会计制度》的显著特点是体现现财政改革要求的变化、增强高校会计信息的完整性、细化事业支出的分类和核算、提升高校资金管理的科学化规范化水平,提升高校资金管理的科学化规范化水平、突出强化了资产的计价和入账管理、全面完善了会计科目体系和账务处理规定。在资产核算、负债核算、净资产核算、收入核算、支出核算和会计报表科目核算方式都有一些新变化。在此基础上,给出实施新的高校会计制度的若干建议。

The new accounting system of colleges and universities is characterized by significant manifested therequirements of present fiscal reform, enhancing the integrity of accounting information, detailed expenditureclassification and accounting, enhance the scientific and normalized level of university financial management,strengthen the assets valuation and asset ledger management, and completely perfect the accounting system andaccounting regulations. The subject and of accounting method for assets accounting, liabilities accounting, netassets accounting, income accounting, expenditure accounting, and accounting statements have some newchanges. On this basis, some suggestions for the implementation of the new accounting system of colleges anduniversities authors are put forward.