高等学校会计制度改革及其关键

实行于我国经济体制过渡时期的高校会计制度,越来越不适应管理实践的需要,改革势在必行。改革的方向就是面向大众提供高校会计信息,提高资金使用效益。改革的关键就是,两类核算如何实现、固定资产相关问题如何会计处理。

The Reform and Its Key of Accounting System in Colleges

Introduced during the economy transitional period,the prevailing accounting system in colleges has become unsuited,thus reform must go ahead.The direction of reform is to provide college-oriented accounting information to public,and enhance efficiency in the use of funds.The key is how to achieve two types of accounting and how to account fixed assets and the related problems.