权责发生制在我国高等学校会计核算中的应用研究.pdfVIP

Abstract Since 2000, there is a huge development in colleges of china. As a result, the number and class of colleges have a continuous increase, meanwhile, activities and business issues that are involved by colleges are increasingly complex due to the number of students and the financial scale are also continued to expand. With the deep development of the market economy, the reform of public finance system and the improvement of the college systems, there have a higher standard for colleges accounting system and internal management because of the internal and external changes of colleges. The original accounting system of colleges has been unable to meet the needs of current normal accounting works of colleges in many aspects. This requires innovation in accounting system of colleges, especially for the basis of colleges accounting confirmation. In December of 2013, “ College Accounting System ” has been officially published by the ministry of finance of china. This new system was been implemented by colleges since 1st January of 2014. The one of main characteristics of the new system is bringing the accrual basis in the part of the economic activities or events of colleges. Based on the new accounting system of college , this paper finishes the following main features. Firstly, it analysis the specific usage of accrual basis of assets, liabilities, revenue and expenditure accounting of colleges in China and positive impacts of the information of college accounting through the differences between the old and the new systems. On this basis, there is a conclusion that is colleges should be further expanded the reform of accrual basis. What’s more, this paper proposes the specific measures of the accrual basis of coll