摘要
随着国家财政对高校拨款体制的变化,目前高校基本建设投资会计核算游离于高校的事业费资金核算体系之外的做法,给高校的财务工作带来了不便,偏离了新《会计法》对会计工作的要求,影响了会计信息的质量。如果将高校基本建设投资核算直接并入高校会计核算体系,并作为学校的二级核算,直接在两套会计核算体系的基础上编制合并会计报表,弥补两套报表的不足,将完善高校核算体系。
Along with the change of system that national finance allocates funds to the university, the university capital investment accounting drifts away outside the system of university＇s business cost fund calculation procedure at present. The phenomenon has brought inconveniently for university＇s financial work, deviated the new request to accountant work in Fiscal lazo, and affected the accounting information quality. If the university investment calculation be as the second level of calculation,and merged directly into the accounting calculation system of university,merging accountant report is fixed on the base of two sets of accountant calculation system to make up the insufficiencies of the report of the investment calculation and the accountant calculation, the calculation system of university will be consummated.
出处
《德州学院学报》
2006年第3期44-46,66,共4页
Journal of Dezhou University
关键词
基本建设投资资金核算
合并
事业费资金核算
capital investment fund calculation
merge
business cost fund calculation
