高等学校政府会计理论研究与分析——N高校为例

Research and Analysis of Government Accounting Theory in Colleges and Universities:Take N University as an Example

高等学校2019年1月1日起执行政府会计制度,在《高等学校政府会计实务》进入“磨合期”运行期间,发现存在诸多业务“疑点”,有待“更正调整”科目存在。定义科目运用不能只局限于平面考量,应具有多角度立体定位。基于这一认识,探讨出会计科目运用恒等式的“近似直线型”简化核算处理模式案例,以便减少“无效信息及无效工作量”带来的繁琐。以点带面实现操作性应用推广。

Colleges and universities implemented the government accounting system from January 1, 2019. During the run-in operation of the "Practice of Government Accounting in Colleges and Universities", it is found that there were many "doubts" in the business, and the "correction adjustment" subjects were still in existence. The definition of subject application can not be limited to plane considerations, and should have multi-angle stereo positioning. Based on this understanding, the paper discusses the use of the "approximate linear" simplified accounting processing model of the accounting subject to reduce the cumbersomeness of "invalid information and invalid workload", to promote operational application.