| 权责发生制在独立学院会计核算中的应用 |
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| 引用本文： | 卢英.权责发生制在独立学院会计核算中的应用[J].赣南师范学院学报,2011,32(3):118-120. |
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| 作者姓名： | 卢英 |
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| 作者单位： | 江西理工大学 应用科学学院,江西 赣州,341000 |
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| 摘 要： | 独立学院现有以"收付实现制"为基础的会计核算已不能满足独立学院发展的需要,不能全面真实的反映独立学院的财务状况.独立学院应实行以"权责发生制"为基础的会计核算.
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| 关 键 词： | 独立学院 权责发生制 会计核算 |
The Financial Application of Accrual Accounting in the Independent College |
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| LU Yin.The Financial Application of Accrual Accounting in the Independent College[J].Journal of Gannan Teachers' College(Social Science(2)),2011,32(3):118-120. |
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| Authors: | LU Yin |
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| Institution: | LU Ying(Applied Science College,Jiangxi University of Science and Technology,Ganzhou 341000,China) |
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| Abstract: | Independent college existing as the basis and expenditure accounting system can not meet the needs of the development of the independent college at present.It can't fully and truly reflect the financial position of the independent college,and should be carried out with the accrual basis of accounting system. |
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| Keywords: | independent college accrual basis accounting accounting process |
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