高校会计财务制度的探究

伴随着我国经济文化社会的不断发展,各种环境都发生了很大的变化,伴随而来的是种种制度出现个各种各样的局限性.就像尽十年来,我国的高等教育事业进入了快速的发展时期,高校面临的财务环境发生了非常巨大的变化,但是我国的高校内部的会计财务制度却没有什么变化,任然延续着以前那一套.显然,这已经不合时宜了,这样的制度只能是制约高校的进一步发展.所以我在这里通过对高校会计制度中比较典型的几个问题进行分析。

财务会计制度对医院经济管理的影响

医院财务会计制度是能加强医院经济管理的重要财经法规，可以推动医院管理和运行，监控医疗费用，对医院经济管理有着重要的影响。本文主要对现有财务会计制度的内容作用和对医院经济管理中的具体影响进行分析讨论。

刍议新医疗机构财务会计五项制度执行的难点及存在问题

新《医院财务制度》和《医院会计制度》等五项制度自2011年7月1日起在公立医院改革国家联系试点城市施行,自2012年1月1日起在全国施行。由于在全国公立医院发展步伐快慢不一、内部管理办法各异,特别是信息化建设程度不同,造成了执行和落实新《医院财务制度》等五项制度过程中出现疑问和困难,在执行和落实新《医院会计制度》等五项制度过程中,应该深化财政财务管理体制改革,实现科学化精细化管理,维护公共医疗卫生公益性,科学、合理确定公立医院补偿机制,进一步完善相关规定。

医院经济核算与绩效评价探讨

由于目前我国经济的发展和医疗体系改革地不断进步,经济核算在医院中有着不可忽视的作用。医院经济核算是事务管理和决策的重要依据,我国自实施新会计和财务制度之后,医院的经济核算和绩效评价也随之发生了巨大的变化。当今,医院必须要严守新出炉的会计制度,构建完善、合理、有效的经济核算与绩效评价体系,实现资源配置的优化,给予病人更加高效、优质的医疗服务。本文从医院经济核算与绩效评价的必要性、内容及其两者关系这三个方面分析,探讨了在新的会计制度下医院的经济核算与绩效评价。

Application of International Public Sector Accounting Standards in Vietnam in Current Conditions

The objective of improving the state accounting system is to build a state accounting system based on a single and complete database which is applied uniformly across all public authorities and agencies from central to local. Such an accounting system must ensure a reliable and smooth flow of information among all the entities that take part in the preparation, allocation, execution, and finalization of the state budget. In order to improve the quality of financial information, to harmonize, and to develop accounting profession globally, the trend of international economic integration requires the standardization of accounting legislative framework among countries and first of all, the harmonization and unification of the preparation, presentation, and disclosure of financial information. Financial statements of each business in the private sector and financial statements of the government in the public sector in different countries should be transparent and presented in accordance with the accounting standards and principles and in line with international practices so that the financial information will be able to be compared and evaluated. Therefore, financial statements of each entity in the public sector and the consolidated financial statements of public sector entities issued by the government in different countries must be prepared and presented in a unified form to suit the international public sector accounting standards. Accordingly, with the application of the interview method in research, the main objective of this article is to focus on searching for the bases and consideration for the application of international public sector accounting standards in Vietnam in current conditions. This article consists of eight sections： （1） what are international public sector accounting standards？ （2） accounting entities of the public sector; （3） the limitations of current public sector accounting in Vietnam; （4） financial information to meet the requirements of state management and to comply with international practices; （5） the advantages of applying international public sector accounting standards in Vietnam; （6） the difficulties and challenges of applying international public sector accounting standards in Vietnam; （7） learning experiences from other countries; and （8） conclusion.

Problems ,and improvement strategies in foundation work of college accounting

The current accounting system has no longer suited to the development of colleges and university. On the basis of analyzing the crux of the accounting system, we propose solutions to make college financial work more truly reflect the financial condition and fund utilizing situation. With the development of social economy and changes in the market system, university has entered a period of extraordinary development. According to the needs of universities development, university accounting system has also undergone a series of changes. From the accounting method to account setup and expenditures structure, it has made a series of adjustment, to a certain extent reflecting the funding operations of the university. But because accounting basis, accounting method, setup of accounting statement and other items are not suited to financial management needs of universities, some accounting treatments and statements reflecting can＇ t be a true reflection of the funding operations of universities and financial position.

Preliminary Considerations About the Transposition of Directive 2013/34/EU Into Italian Accounting System

With the Directive No. 2013/34/EU dated June 26, 2013, the Parliament and the European Council have decreed a new era for the financial statements of companies in the EU member countries. The introduction of the new directive aims to improve the coverage information of the accounting document and to begin a process of simplification of administrative burdens and standards for the preparation and publication of the financial statements. In Italy, the directive must be transposed by July 20, 2015 for which the associations of accountants are evaluating the specific contents of the new rules to make applications for Italian companies. Some of the new rules and above all part of the new structures of the schemes of the financial statements are quite different from the approaches currently in use for which very heated discussions are taking place.

Discussion on the Enhanced Accounting Supervision System of Financial Management

Accounting supervision is a management activity to monitor and supervise the production, business operation, and budget implementation in enterprises, and a good accounting supervision plays an extremely important role in the social and economic development. In China, there are many accounting supervision problems in accounting practice at present, and a lot of the problems have exerted a negative impact on the social and economic life. Therefore, the causes for these problems are discussed and analyzed, so that the corresponding methods and measures are proposed for solving the existing problems and promoting the accounting supervision to play a better and greater role in the financial management of enterprises.

Talk about the necessity and realistic significance of the separation between the financial accounting and tax accounting

The tax accounting and financial accounting＇ s different target, different legal basis, different accounting principles as well as the different time of recognition between incomes and expenses will result in significant differences between accounting income and taxable income. We think that drawing on the experience of the United States and other countries to establish the specialized accounting theory and methods, the implementation of tax accounting and financial accounting separation is an inevitable requirement. Whether the financial accounting and tax accounting should be separated, of which the key lies in the degree of difference and coordinability between accounting income and taxable income. We believe that from our tax system, financial system and the history and current status of the development of accounting systems perspective, it do not exist realistic necessity of the separation between the tax accounting and the financial accounting.

Discussion on the Enhanced Accounting Supervision System of Financial Management

Accounting supervision is a management activity to monitor and supervise the production, business operation, and budget implementation in enterprises, and a good accounting supervision plays an extremely important role in the social and economic development. In China, there are many accounting supervision problems in accounting practice at present, and a lot of the problems have exerted a negative impact on the social and economic life. Therefore, the causes for these problems are discussed and analyzed, so that the corresponding methods and measures are proposed for solving the existing problems and promoting the accounting supervision to play a better and greater role in the financial management of enterprises.

Research on Corporate Governance-based Problem of Financial Accounting Information

This article makes a detailed analysis of the relationship between corporate governance and financial accounting information under the framework of corporate governance, with the help of the principles of information economics and institutional economics. By taking into considerations of the agency issues arising form the separation of the managers from the owners under the modem corporate environment in order to solve agency conflict and to realize right restricting and benefit grouping. The mechanism of financial accounting information produced internally from the mechanism of corporate governance. Based on this understanding, this article discusses how financial accounting information works in both internal and external corporate governance mechanism. And explores the application mechanism of financial accounting information associating with stock price and introduces the function of corporate governance to guarantee the quality of accounting information respectively, respectively paying particular emphasis on the two goals of financial accounting-the decision useful and the accountability approach.

Accounting regulation and IPSAS implementation： Efforts of transition countries toward IPSAS compliance

The need for high quality standards to enhance sound and consistent financial reporting and the fact that the inefficiency and ineffectiveness of public sector extended to a belief that public and private sectors did not have to be managed in fundamentally different ways, fostered a wide-ranging discussion about the harmonization of public sector accounting systems and their convergence towards the private sector financial reporting standards. This paper discusses the state and perspective of public sector accounting and financial reporting in transition countries. Precisely, this paper aims to examine the adequacy of governmental accounting and financial reporting model, reflecting the existing accounting regulation and financial reporting framework in Slovenia, Croatia and Bosnia and Herzegovina. The motivation for this paper emerges from international discussions about IPSASs development and adoption, and the fact that the topic is becoming more and more relevant as many countries are moving towards adopting full accrual accounting using IPSASs as their method of financial reporting. Our results show that the degree and dynamics of government accounting systems＇ transformation in transition countries depends upon several specific factors which have to be taken into account when evaluating the systems and making comparison between government accounting system reforms in countries in the analysis. Thus, the study distinguishes certain similarities but also discrepancies regarding the status and possible further development of governmental accounting in countries examined.

Overview of Vietnamese Accounting System Since 1975 and the Process of Vietnam＇s Convergence to IFRS

The development of accounting systems is influenced by socio-economic characteristics at each stage. The paper explores the impact of the characteristics of political institutions at every stage in the development of social economy, which determines the objects using accounting information, as well as the legal accounting system issued so that accounting can meet the demand for accounting information of these objects in Vietnam from 1975 to the present. Based on studies by authors in this period as well as issued accounting documents system, this paper aims to point out the formation and development process of Vietnam accounting system, providing researchers and elaborating agencies with a basis for determining the right development direction of Vietnam accounting in the coming time.