【摘要】：正新《高等學校會計制度》(以下簡稱《新制度》)已于2014年1月起開始實施�！缎轮贫取芬蟾咝ㄍ顿Y業(yè)務在按照國家有關基本建設會計核算的規(guī)定單獨建賬、單獨核算的同時,將基建賬相關數(shù)據(jù)至少按月并入單位會計"大賬"。這一新變化順應了會計主體假設要求,解決了長期以來基建項目完工前賬面資產(chǎn)嚴重不實的問題,能如實全面地反映高校的資產(chǎn)負債及風險情況,大大提高了高校會計信息質量,有利于提高高校財務管理水平和決策水平,
[Abstract]:The new Accounting system for Colleges and Universities (hereinafter referred to as the "New system") has been implemented since January 2014. The New system requires colleges and universities to set up separate accounts for capital construction investment business in accordance with the relevant provisions of the State on capital construction accounting. At the same time, the capital construction account related data will be incorporated into the unit accounting "big account" at least on a monthly basis. This new change conforms to the requirements of the accounting subject hypothesis, solves the problem of serious and false book assets before the completion of the capital construction project for a long time, and can truthfully and comprehensively reflect the assets, liabilities and risks of colleges and universities. It has greatly improved the quality of accounting information in colleges and universities, which is conducive to improving the level of financial management and decision-making in colleges and universities.
【作者單位】： 聊城大學;
【分類號】：G647.5;F233

【相似文獻】

相關期刊論文 前10條

1 張前;劉金惠;;論網(wǎng)絡時代會計主體假設的拓展[J];淮北職業(yè)技術學院學報;2006年02期

2 ;[J];;年期

3 ;[J];;年期

4 ;[J];;年期

5 ;[J];;年期

6 ;[J];;年期

7 ;[J];;年期

8 ;[J];;年期

9 ;[J];;年期

10 ;[J];;年期

，

本文編號：2493338