新《高等学校会计制度》基建并账探讨
发布时间：2019-06-05 07:07
【摘要】：正新《高等学校会计制度》(以下简称《新制度》)已于2014年1月起开始实施。《新制度》要求高校对基建投资业务在按照国家有关基本建设会计核算的规定单独建账、单独核算的同时,将基建账相关数据至少按月并入单位会计"大账"。这一新变化顺应了会计主体假设要求,解决了长期以来基建项目完工前账面资产严重不实的问题,能如实全面地反映高校的资产负债及风险情况,大大提高了高校会计信息质量,有利于提高高校财务管理水平和决策水平,
[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.
【作者单位】： 聊城大学;
【分类号】：G647.5;F233
本文编号：2493338
[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.
【作者单位】： 聊城大学;
【分类号】：G647.5;F233
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，本文编号：2493338
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