高等学校会计制度改革的研究

发布时间：2018-01-05 11:03

本文关键词：高等学校会计制度改革的研究　出处：《东北财经大学》2012年硕士论文　论文类型：学位论文

【摘要】：从上个世纪80年代至今,我国对高等教育体制的改革从未间断,政府不断进行高等学校教育制度的调整,以适应当前社会经济和高校自身发展的需要,如今高等教育事业已取得了巨大进步。但进入21世纪,我国宏观经济环境发生了巨大变化,尤其是中国加入WTO与世界接轨以后,高校所面临的竞争和风险日益加剧,国际化的概念深入人心,我国高等学校现行的是1998年颁布的《高等学校会计制度》,时隔十余年高校内外部环境都发生了巨大变化,该制度已经不能适应高等教育事业的发展。目前我国高校会计制度存在一些缺陷,制约了高校对外扩展及参与国际竞争的发展,同时也制约着国家政治经济环境的整体运作。高校基建项目兴起,多渠道筹集办学资金的局面增加了外部实体与高校的联系,多元化主体需要了解高校财务信息,报表体系内容需要进一步完善,会计核算基础需要由收付实现制转为权责发生制,会计科目亟需调整,报表体系需要公开披露,高校需核算教育成本,提高资金使用效率,种种未解决的问题表明高等学校经营管理方式的落后。目前,改革我国高等学校会计制度是十分必要的,对促进我国高等教育事业乃至社会经济环境的改善都具有一定的现实意义和实用价值。本文通过对我国高等学校会计制度研究的意义、研究动机、历史背景及发展历程的分析,阐述了国内外高校会计制度发展的现状,集中讨论了我国高校会计制度与我国企业会计制度、我国高校会计制度与美国高校会计制度对比后存在的弊端,并对2009年颁布的《高等学校会计制度(征求意见稿)第一稿》分别与原制度和征求意见稿第二稿相比,从会计核算基础、会计科目的变动、报表体系的完善以及高校教育成本核算等方面的改革进行分析,结合21世纪高等教育发展趋势,提出个人对我国高校会计制度改革的设想。本文具有一定研究意义：(1)加强了政府宏观调控,建立更加科学规范的高校财务会计信息；(2)有利于保障我国高校适应国际化参与国际竞争,我国高校的会计制度逐渐与世界接轨；(3)变更会计核算制度,调整会计科目,使高校会计核算更加适应高校内外部环境的变化；(4)财务报表实行公开披露,提高报表的实用性,真实完整地反映高校财务状况。本文分为五个部分：第一部分,绪论。主要阐述了本文研究的背景及意义,从高校内外部经济活动的变化阐述选题的动机,介绍本文研究方法,指出创新点和不足。第二部分,国内外研究现状。分别对国内和国外高等学校会计制度的体系发展和会计制度具体内容作了详细介绍。第三部分,对我国《高等学校会计制度》运行现状和存在的弊端进行分析总结,将我国高校会计制度分别与我国企业会计制度和美国高校会计制度进行对比,归纳出我国高校存在的四类弊端,并说明这些不足给高校工作带来的影响。第四部分,对《高等学校会计制度》征求意见稿第一稿与原制度、第二稿与第一稿分别进行对比分析,从会计核算制度的改变、会计科目的调整、会计报表体系的编制、高校教育成本的核算等方面研究分析征求意见稿与原制度相比已解决的问题和仍然存在的问题。第五部分,该部分是本文的主要研究目的,旨在提出个人对我国高等学校会计制度改革的设想,分别从统一会计制度、对会计科目调整的建议、会计报表改进的建议以及对教育成本核算的建议几个方面提出自己的设想。本文研究方法主要采用图表分析法,对比分析法,列举了相关的例子进行本课题的研究。主要创新点是采用对比分析法、图表分析法,从财政部2009年8月和2010年9月两次颁布《高等学校会计制度》征求意见稿出发,分别将征求征求意见稿第一稿与原制度、征求意见稿第二稿与第一稿五类会计要素进行图表列示对比,清晰呈现高校会计制度改革研究中对会计科目及报表设计的变化过程,并根据已颁布的意见稿总结依然存在的不足,提出自己的改革建议。
[Abstract]:Since 1980s , China ' s reform of higher education system has never been interrupted , and the government has made great progress in the reform of higher education system . However , in the 21st century , China ' s higher education has made great progress . This paper analyzes the significance , research motivation , historical background and development course of accounting system in colleges and universities in our country , expounds the present situation of the development of accounting system in colleges and universities in China and abroad , and puts forward some suggestions for the reform of accounting system in colleges and universities . This article is divided into five parts : The first part , introduction , mainly expounds the background and significance of the study , expounds the motive of choosing the topic from the change of the internal and external economic activities in colleges and universities , introduces the research methods of this paper , points out the innovation points and shortcomings . The second part , the research situation at home and abroad , the system development and the accounting system of the accounting system of domestic and foreign universities are introduced in detail . In the third part , the author summarizes the present situation and disadvantages of accounting system accounting system in China ' s colleges and universities , compares the accounting system of Chinese universities with the accounting system of Chinese enterprises and the accounting system of American colleges and universities , and sums up the four kinds of defects in the universities in our country , and explains the impact of these deficiencies on the work of colleges and universities . In the fourth part , the first draft and the original system , the second draft and the first draft are compared and analyzed respectively , and the problems that have been solved and the problems still exist compared with the original system are analyzed from the aspects of the change of the accounting system , the adjustment of the accounting subjects , the compilation of the accounting report system and the accounting of the education cost of the colleges and universities . The fifth part , this part is the main research aim of this paper , aiming at the idea of individual to the accounting system reform in our country , from the unified accounting system , the proposal of the adjustment of the accounting subject , the suggestion of improving the accounting statement and the suggestion on the education cost accounting . This paper mainly adopts chart analysis method and comparative analysis method to enumerate relevant examples to carry out the research of the subject . The main innovation points are the comparative analysis method and chart analysis method . The first draft and the original system , the second draft of the draft and the five kinds of accounting elements of the first draft are respectively obtained from the Ministry of Finance in August 2009 and September 2010 . The change course of the accounting subjects and the report design is clearly presented in the research of the reform of the accounting system of the university .

【学位授予单位】：东北财经大学
【学位级别】：硕士
【学位授予年份】：2012
【分类号】：G647.5

【参考文献】