【作者】 金涛；

【导师】 龚朴；

【作者基本信息】 华中科技大学 ， 工商管理， 2005， 硕士

【摘要】 随着我国高等教育体制改革和结构调整的深化,规模较大的高校内形成了多个会计主体,在财务管理体制上一般实行“统一领导,分级管理”的二级核算体系,高校内形成了校级会计报表、后勤会计报表、校办产业会计报表和基本建设会计报表等多套会计报表,但均只反映学校经济活动的一部分,没有反映高校整个经济活动的全貌和完整财务状况的报表。在目前学校内部各会计主体收支规模不断扩大,会计主体间经济往来金额越来越大的情况下,会计报表如何真实、完整反映高校财务信息?本文对通过编制高校合并会计报表解决以上问题进行了探讨。本文首先对合并会计报表的一般理论和方法进行了介绍,然后根据我国高校的现实情况,借鉴合并会计报表的一般理论对高校合并会计报表的特点、服务对象、合并范围等几个基本问题进行了探讨,认为高校合并会计报表的服务对象应为包括政府部门的投资者、债权人以及高校管理层,纳入合并会计报表范围的二级单位包括基建财务、各校区、后勤集团、校办产业等会计主体。在高校合并会计报表的编制实务上,对高校合并会计报表编制的前期准备事项、编制程序进行了说明,对编制合并会计报表中内部债权债务、投资项目、返还工资、内部购销、经费拨款、科研协作、工程项目等内部事项的抵销处理进行了探讨,通过ABC大学2004年度合并报表的编制案例,对高校合并会计报表的编制实务作了进一步说明。最后,本文对完善合并会计报表实务而需要对高校会计制度配套的改革进行了展望。更多还原

【Abstract】 Along with the reform to system and adjusting to structure in our country’s highereducation, several accounting entities have come into being in large scale universities.Universities generally practice the system of "unifying a leadership, rating management".Under this system are there several financial statements such as university’s financialstatement, logistic financial statement, university-owned enterprise’s financial statementand financial statement on capital construction. Every financial statement only reports apart of university’s economy activities. There is no one that reports financial position andresults of operations for university as a whole. At present, the scale of revenue andexpenditure of each accounting entity is becoming increasingly bigger, and the amount ofmoneyfortheirdealsisalsobecominglargerandlarger.Howcanfinancialstatementreportfinancial position for university genuinely and completely? In this paper, the author thinkthatitcanbesolvedbyconsolidated financialstatementofcollegesanduniversities.This paper introduces general theories and establishing methods of consolidatedfinancial statements. According to the theories, this paper discusses the character, serviceobjects and consolidated scope on consolidated financial statements of universities in lightof Chinese actual circumstance. The author assumes the consolidated financial statementsof Chinese universities should service for the investors of universities, includinggovernment departments, the creditors and the universities managers. The consolidatedrange consists of each district of university, capital construction, logistic group, anduniversity-owned enterprises. This paper explicates the preparative things and establishingmethods of consolidated financial statement and explores the consolidated treatment ofinteriorcreditor’srights anddebts,interiorinvestments,salaryrefund,interiorpurchaseandsale materials, interior appropriation, interior cooperation of scientific research, etc. Thispaper explains further the practical methods of consolidated financial statements through acaseof consolidated financial statementsofABC University.Inthe endthe paperprospectsfor the reform of accounting system of universities in order to well consolidate financialstatementsofuniversities.更多还原