政府会计制度下高校收入确认问题探析

Analysis on the Income Recognition of Colleges and Universities under the Government Accounting System

2019年1月1日起,财政部要求行政事业单位实行政府会计制度,高校核算方式由收付实现制改为权责发生制。高校目前实行的《高等学校会计制度》,按照款项的实际收付时点确定收入支出时点,以确定本期的收入和费用。实行政府会计制度后,高校不以现金流的实际流入和流出作为确认收入时点,而以权利和责任的发生来决定收入和费用的归属期,收入确认及账务处理方式随之发生变化。基于此,分析政府会计制度对高校收入确认的影响并提出相应的对策建议。

The government accounting system was required to be carried out by The Ministry of Finance,and the accounting method in colleges and universities was changed from the cash basis system to the accrual basis system since January 1,2019.The current Accounting System of Colleges and Universities is based on the actual point of receipt and payment of funds to determine the point of income and expenditure,so that the current income and expenses can be determined.Not the actual cash inflow and outflow taken as the time point of income recognition,but the occurrence of rights and responsibilities used to decide the ownership period of income and expenses after implementing the government accounting system,and the revenue recognition and accounting treatment change correspondingly.This paper mainly introduces the influence of government accounting system on income recognition and countermeasure analysis in colleges and universities.