高校会计应实行“权责发生制”

Accrual Basis Should be Implemented in Colleges and Universities

按照现行《事业单位会计准则》和《事业单位会计制度》规定,高校会计适用收付实现制,但是由于我国经济和财政管理体制改革的发展和完善,高校管理模式发生了很大变化,资金收支渠道多元化,会计核算复杂化,收付实现制会计已经不能全面客观地反映高校的财务状况和业务收支活动,在高校中推行权责发生制已经成为必然。

According to the actual accounting standards and system of the institutions,cash basis of accounting should be employed in colleges and universities.With the development and improvement of economic and financial managing system in China,great changes have taken place in the supervisory pattern,such as the multi-channel of capital income and expenses and complicate accounting.Cash basis can not thouroughly and objectively reflect the financial position and professional income and expenses. It is necessary to adopt accrual basis in colleges and universities.