高等学校会计

关于完善高等学校会计核算问题的几点建议

Suggestions of amending and improve the accounting problems in higher institutions

高等学校会计监督职能的研究

Study on Function of Accounting Control in University

高等学校会计核算基础的思考

On the Foundation for the Accounting of Colleges

我国高等学校会计制度变迁及改革路径

On the Changes and Reform of Accounting System in Institutions of Higher Learning in China

高等学校会计基本假设包括会计主体、持续经营、会计分期、货币计量。

The basic assumptions of accounting include accounting entity , sustained operation , accounting periodicity , currency measurement .

高等学校会计要素应包括资产、负债、净资产、收入、支出、结余6要素。

The college and university accounting elements should include assets , liabilities , net assets , income , expenses , balance .

现行的《高等学校会计制度（试行）》已经难以满足高等学校改革和发展的需要。

The current " Accounting System ( Trial )" has been difficult to meet the needs of the campus reform and development .

从总括性质量属性、主要质量属性和主要约束条件三个方面构建高等学校会计信息质量体系。

The paper constructed college and university accounting information system from three aspects : overall quality attributes , main quality attributes and main constraints .

但目前高校在执行现行《高等学校会计制度》过程中，在高校会计的核算模式和会计科目设置方面存在若干问题。

In implementing the Accounting System for Colleges in colleges , there appear some problems such as : accounting mode and the establishment of accounting .

以收付实现制为记帐基础的现行《高等学校会计制度》对规范高等学校会计核算、保证会计信息质量起到了积极的作用。

The current Accounting System of Colleges and Universities , based on the cash basis plays an active role in regulating the accounting system and ensuring accounting information quality .

为了规范高等学校会计核算，保证会计信息质量，对“应收及暂付款”科目存在的问题提出了改进建议。

To standardize the accounting in higher educational institutions and guarantee the quality of accounting information , this article made construction suggestions to the problem of the title " receivable and suspense accounts " .

最后根据出现的问题对预算管理体系提出了改进的想法并对现行的高等学校会计核算制度进行了创新性的设计，以期达到抛砖引玉的效果。

Finally , according to the problems , it proposes improved methods to the budget management system and makes creative designs to the current college accounting system , so as to achieve the effect of attracting more advanced thoughts and measures .

高等学校会计目标应是受托责任观和决策有用观的统一，提供的会计信息应反映高等学校管理者受托责任的履行情况，有助于财务报告使用者作出有效的决策。

The accounting objective of higher school should be unified the fiduciary responsibility view and decision-usefulness view . Accounting information that the higher school provided should reflect the performance of administrator and will help users of financial reports to make effective decisions .

试论高等学校内部会计监督制度的建立健全

Setting up and Perfecting Accounting Supervision System in Institutions of Higher Learning

论高等学校财务会计制度的创新

Discussion on the innovation of the financial and accounting system of colleges and universities

浅谈高等学校内部会计控制

On the Accounting Control inside Colleges and Universities

高等职业学校会计电算化课程教学若干问题探讨

Probe into Some Problems on the Teaching of Electronic Calculation Accountancy Course in High Vocational School

在高等学校实行会计电算化，内部管理和内部控制制度发生转变后，建立高等学校会计电算化内部控制十分必要。

The system of internal administration and control has changed with the development of computerized accounting in universities .

目前，我国高等职业学校会计电算化教学存在不少问题。

At present , many problems arise in the teaching of electronic calculation of accountancy in high vocational schools .

高等学校作为会计人才的培养主阵地，也是会计人员后续教育的重要场所，因而从源头着手，加大会计实践教学中诚信教育的培养力度，这是非常必要的。

Institution of higher education as accounting cultivation main position , and as accounting personnel important place for follow-up educate .

该文就建立和健全高等学校内部会计控制的目标、原则、内容、方法和检查作了评述。

The aim , principle , content , method and inspection of internal accounting control in higher schools are discussed in this paper .

从实际工作的需要出发，对当前高等学校财务会计课程教学的局限性作了粗浅分析，并提出了相应的改革措施。

This text has proceeded from need of the real work , analysed elementarily the drawbacks of current teaching method of financial accounting , and put forward a series of corresponding reform mea - sure .

分析高等学校内部会计控制的现状，提出建立高校内部会计控制体系的建议。

The thesis tries to analyze the existing situation that lies in the inner accountancy control system in colleges and universities , and points out some proposals of the establishment of inner accountancy control system in colleges and universities .

高等学校本科会计教育的目标是使学生比较系统地掌握会计基础理论、基本知识，掌握账务处理方法和相关知识，具有从事会计工作的能力和进行研究工作的初步能力。

The aim of undergraduate accounting education in colleges and universities is to make students systematically grasp accounting basic theory , basic knowledge and bookkeeping procedure , to make students have principium ability in working as an accountant and ability in researching .

现行的高等学校财务会计制度在记账基础、修购基金计提、无形资产核算、会计核算体系、会计科目设置等方面存在着一些与社会主义市场经济体制和公共财政模式不相适应的地方。

The current financial and accounting system of the colleges and universities are in discord with the socialism market economic and public finance pattern in the on account reference , calculating repair and maintenance fund and immaterial assets , accounting system and accounting item setting .

但是，随着高等学校面临的会计环境的变化，现行的《高校会计制度》在会计核算和监督方面存在很大的局限性。

As the accounting environment changes , it is limited in accounting and surveillance .

目前国内高等学校开设的会计电算化专业主要集中在专科层次。

But computer-based accounting major at today 's domestic undergraduate college is mainly orientated on specialized level .

目前高等学校现行的会计制度与教育成本核算的要求还有很大差距。

The present accountant institution in our higher universities has large distance from the requirements of the educational cost accounting .

针对我国高等学校培养的会计人才在知识面、业务功底及能力上存在的问题，从教学观念、教学内容、教学方法和教师表率四个方面提出了具体建议。

This article discusses the problems of accountant education in higher learning institutes , such as range of knowledge , operation skills and abilities , and suggests some possible ways to solve them in terms of teaching ideas , teaching contents , teaching approaches and the behavior of teachers .

试论高等学校财务管理与会计核算的关系高校后勤社会化改革中的财务管理与会计核算问题研究

On the Relationship between Financial Management and Accounting Practice in Colleges and Universities Research of Problems of Financial Management and Accounting in Socialization of Rear Services in Institution of Higher Education