| 浅析高等学校会计制度中存在的问题 |
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| 引用本文： | 甄立敏.浅析高等学校会计制度中存在的问题[J].河北软件职业技术学院学报,2003,5(4):7-9. |
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| 作者姓名： | 甄立敏 |
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| 作者单位： | 河北软件职业技术学院,河北,保定,071000 |
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| 摘 要： | 本文主要分析高等学校会计制度中存在的七个问题,一是会计核算一般采用收付实现制已不能满足要求;二是教育事业支出目级科目设置不科学,不能满足会计核算需要;三是净资产核算不真实;四是会计科目设置不能满足固定资产会计核算需要;五是未进行成本核算;六是会计报表中没有现金流量表;七是没有资本金核算制度。
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| 关 键 词： | 会计制度 收付实现制 现金流量表 净资产 固定资产 成本核算 |
| 文章编号： | 1671-718X(2003)04-0007-03 |
| 修稿时间： | 2003年9月10日 |
Problems of System of Accounting in Colleges and Universities |
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| ZHEN Li-min.Problems of System of Accounting in Colleges and Universities[J].Journal of Hebei Software Institute,2003,5(4):7-9. |
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| Authors: | ZHEN Li-min |
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| Abstract: | This paper analyzes mainly seven problems in system of accounting in colleges and universities. The first is accounting assess has not meet today's demands, the second is establishment of expenditure items are unscientific, and the next is net capital assess is unture, the fourth is accounting subject can't meet the demands of fixed capital assess, the fifth is wrong without working out the costs of production, and the next is accounting report forms not including discharge of cash form, the last is lack of capital assess. |
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| Keywords: | system of accounting system of receipts and expenditures discharge of cash form net capital fixed capital capital assess |
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