高校预算结余类科目衔接研究

Research on the Connection of University Budget Balance Subjects

自2019年起,高等学校将执行政府会计制度,新旧制度科目余额之间衔接的准确性将对今后的核算产生重要影响。为确保新旧会计制度顺利过渡,财政部出台了相关《衔接规定》。但《衔接规定》依然有不完善或缺陷之处,此文分析《衔接规定》中存在的几处问题,同时从预算会计体系入手,独立从两方面分析确定"资金结存"及各"结转结余"科目期初余额,建立两者间的勾稽验证关系,克服《衔接规定》中以"结转结余"定"资金结存"余额无法验证正确性的弊端,具有积极的实践意义。

Since 2019, the government accounting system will be implemented in Colleges and universities. The accuracy of the convergence between the new and the old systems will have an important impact on the future accounting. In order to ensure the smooth transition between the old and new accounting systems, the Ministry of Finance has promulgated relevant “convergence provisions”. However, there are still some imperfections or deficiencies in the Link-up Provisions. This article independently identifies the beginning “fund balance”and “carry-over balance”accounting subjects from two aspects through analyzing the budgetary accounting system, establishes a articulation between the two balance. It is a positive practical significance to overcome the disadvantage that the“carry-over balance”cannot verify the correctness of the“fund balance”in the“Link-up Provisions”.