【摘要】 随着中国高校的迅速发展,现行高校会计制度的诸多不足显露出来。针对收付实现制核算的收入不真实、固定资产核算账实不符、财务报表披露不全面等问题,有针对性地提出了以权责发生制核算收入、对固定资产进行提折旧以及对会计报表进行附注披露等若干对策,以完善现行高校会计制度。更多还原

【Abstract】 With the rapid development of institutions of higher learning in China,problems concerning the accounting system such as the untruthfulness of the revenue on the cash basis,the inconsistency between fixed assets and accounts,the incompleteness of financial statements in institutions of higher learning have become more obvious.In order to perfect the present accounting system,this paper probes into the problems and proposes that revenue be checked and computed on the accrual basis,fixed assets depreciated and accounting statements disclosed with annotation information.更多还原