对高等学校会计核算中若干问题的探讨

随着我国教育体制改革的不断深化,高等学校办学资金来源渠道日趋多样化,给高校财务管理及会计核算也提出了一系列的新问题,《高等学校会计制度》总体上讲是适应新形势发展需要的,但在某些方面值得商榷。本文从会计科目体系和会计报表体系二个方面提几点肤浅的看法,与大家一起讨论。

Explorations on Several Problems in Institutes' Accounting

As the structural reform of education is intensified, channels of the source of funds for running schools tend to be various, which brings about a series of new problems for financial control and accounting in the institutes. In general, Institutes' Accounting System adapts to the needs to develop the new situa-tions, but there are some aspects worth discussing. This article puts forward some opinions in terms of sys-tem of accounting item and system of accounting statement.