本文選題：高等學(xué)校　切入點(diǎn)：基建賬務(wù)　出處：《財(cái)會月刊》2014年19期 　論文類型：期刊論文

【摘要】：2013年12月30日財(cái)政部正式頒布了新《高等學(xué)校會計(jì)制度》(財(cái)會[2013]30號),自2014年1月1日起施行,明確了基本建設(shè)投資單獨(dú)核算的同時(shí),需定期并入高校會計(jì)大賬。本文對基建賬與學(xué)校大賬銜接中存在的問題進(jìn)行了剖析,對并賬前應(yīng)做的準(zhǔn)備工作進(jìn)行了闡述,以具體案例的形式,通過不同的會計(jì)處理方式,對制度中沒有明確規(guī)定但卻是基建并賬所面臨的一些重要實(shí)務(wù)問題進(jìn)行探討。
[Abstract]:In December 30th 2013, the Ministry of Finance officially promulgated the new Accounting system for Colleges and Universities (Accounting and Accounting [2013] No. 30), which came into effect on January 1st 2014. This paper analyzes the problems existing in the connection between the capital construction account and the school big account, expounds the preparatory work that should be done before merging the accounts, and adopts different accounting treatment methods in the form of concrete cases. This paper probes into some important practical problems which are not clearly stipulated in the system but are faced by the capital construction and accounting.
【作者單位】： 南京工業(yè)職業(yè)技術(shù)學(xué)院計(jì)財(cái)處;
【基金】：校級課題“高職院校執(zhí)行新會計(jì)制度中存在的問題及對策的研究”(項(xiàng)目編號:YK14-09-09)的部分研究成果
【分類號】：G647.5
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本文編號：1577674