【摘要】 正在推行的政府收支分类改革涉及预算编制、执行、决算等各个环节,对现行的高等学校会计制度提出了更高更新的要求。现行高校会计制度应以非营利组织会计为高校会计制度发展方向,以基金会计为高校会计模式,同时修正会计核算基础,在科学界定和重释会计要素的基础上增设或调整有关会计科目,重新构建高校财务报告体系。更多还原

【Abstract】 The promoting reform of government revenue and expenditure classification involves the procedures of budget establishment,execution,and final accounts.The current accounting system in the institutions of higher education is facing a new and urgent challenge now.It should be reconstructed,with not-for-profit accountants’ organization as its development direction,with fund accounting as its mode;meanwhile,the foundation of accounting checks should be revised.Based on the scientific definition and re interpretation of the accounting elements,the accounting subjects should be increased or adjusted,the accounting report system should be reconstructed.更多还原