高校会计引人权责发生制的改革与实施分析-reform and implementation analysis of accrual accounting in colleges and universities.docxVIP

高校会计引人权责发生制的改革与实施分析-reform and implementation analysis of accrual accounting in colleges and universities.docx

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高校会计引人权责发生制的改革与实施分析-reform and implementation analysis of accrual accounting in colleges and universities

Research on the Reform and Implementation of Accrual Basis Introduced into Univer sity Accountin gAbstract : With the continuous development ofhigher education ,colleges and universities have received more and more attention as an important carrier ofhigher education. And with the development of market economy,colleges anduniversities face intemal and extemal environment ,profound changes have taken place,which is mainly reflected in the diversificat ion of funding sources present ,the growing trend of intemationali zation of education ,the increasing autonomy of universities ,the growing diversity of investment activities etc., make these changes in the environment of Accounting facing new challenges.University and college accounting as reflected in the operational activities of the accounting information system is still practiced in more than a dozen years ago, Aωounting System (Trial)11,it has not developed to meet the changingrequirements of universities and colleges,especially in the basis of accounting recognition ,which uses the cash basis of accounting based on making college a number of practical problems arise, can not meet the nationalmacro-managementof their own development needs and the needs of universities and other stakeholders ofthe university financial information needs.ln surnm盯y,the university accounting system in need of reform ,especially forwhich recognized accounting basis for the reform of college accounting. This thesis is based on the grim situation,the introduction of university accrual basis of accounting in-depth study and proposed on the basis of modified accrual basis of accounting to improve University,points out the introduction of accrual basis In the specific implementation problems ,hoping to help college accounting to better serve the universitys own development ,and even thedevelopment ofhigher educatíon.Thís paper is divided into six parts. First,it proposes the questions,then analyzes

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