高校“非财政补助结余”:概念辨析及报表列示
发布时间：2019-06-28 20:39
【摘要】：新《高等学校会计制度》中"非财政补助结余"与"非财政补助结转"并列出现在资产负债表中,容易让报表使用者误认为"非财政补助结余"反映的是"非财政补助结转"涉及的项目完工后的剩余资金。而新制度中"非财政补助结余"真正核算的是事业结余和经营结余,因此建议对资产负债表中净资产类科目的列示进行必要的修订。
[Abstract]:New``Non-financial subsidy balance'' and``Non-financial subsidy carry-forward'' appear in the balance sheet, which is easy for the statement users to mis-believe that``non-financial subsidy balance'' reflects the remaining funds after the completion of the project involved in``non-financial subsidies'' . However, the``non-financial subsidy balance'' in the new system is truly accounted for business balance and operating balance, so it is recommended to make necessary revision to the presentation of net assets in the balance sheet.
【作者单位】： 聊城大学财务处;
【分类号】：G647.5
，
本文编号：2507598
[Abstract]:New``Non-financial subsidy balance'' and``Non-financial subsidy carry-forward'' appear in the balance sheet, which is easy for the statement users to mis-believe that``non-financial subsidy balance'' reflects the remaining funds after the completion of the project involved in``non-financial subsidies'' . However, the``non-financial subsidy balance'' in the new system is truly accounted for business balance and operating balance, so it is recommended to make necessary revision to the presentation of net assets in the balance sheet.
【作者单位】： 聊城大学财务处;
【分类号】：G647.5
，
本文编号：2507598
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