新政府会计制度下高校会计报表表外披露框架研究

Research on the Off-balance Sheet Disclosure Framework of University Accounting Statements under the New Government Accounting System

高等学校作为事业单位的主体之一,自2019年1月1日起实施新政府会计制度.新政府会计制度完善了会计核算体系,为政府及其他利益相关者所需有效信息提供了保证.但任何制度都需在实践中不断完善,现行新政府会计制度也不例外,刚性会计制度可能无法完全满足多样性高校加工高质量信息的需求,本文认为通过完善表外披露可以提升高校会计信息质量.

As one of the main bodies of institutions, colleges and universities have implemented the new government accounting system since January 1, 2019. The new government accounting system has improved the accounting system and provided guarantees for effective information required by the government and other stakeholders. However, any system needs to be continuously improved in practice. The current new government accounting system is no exception. The rigid accounting system may not fully meet the needs of processing high-quality information in diverse universities. This paper believes that improving the quality of accounting information can be improved by improving off-balance sheet disclosure.