摘要
随着市场经济和公共财政的逐步建立和完善,高等学校会计环境发生了较大变化,以收付实现制为核算基础的高校会计制度难以满足社会对高校财务信息等多方面的要求,会计核算逐步引入权责发生制已成为必然,笔者以吉林省高校预算会计改革为例,系统地提出高校财务核算引入权责发生制的建议.
Big changes of budget accounting environment of universities have been taken along with the perfect built of market economy and public financial, it is necessary to introduce power and responsibility into the budget accounting in the universities, for the budget accounting system of the universities which based on the receipts and disbursements system could not satisfied with the requirements of the society to the universities financial information. The writer suggests to introduce the power and responsibility system into the accounting in the universities of Jilin province by the example of accounting reform of universities.
出处
《吉林建筑工程学院学报》
CAS
2008年第2期94-98,共5页
Journal of Jilin Architectural and Civil Engineering
基金
吉林省教育厅项目(2006162)
关键词
吉林省高校
预算会计
收付实现制
权责发生制
Jilin provincial university
budget accounting
receipts and disbursements system
power and responsi- bility system
