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会计环境决定会计目标以及会计信息系统。高校的职能和产品特性以及公立高校的组织特征和多重委托责任决定了其会计目标除了反映整体财务状况外,还必须反映受托责任的履行情况;其会计信息系统,除了提供资产、负债、结余等信息外,还必须提供绩效信息。
The accounting environment determines the accounting objectives and accounting information system. The functions and product characteristics of colleges and universities as well as the organizational characteristics and multiple entrusted responsibilities of public colleges and universities determine that their accounting objectives must reflect the fulfillment of fiduciary duties in addition to their overall financial status. The accounting information system, apart from providing assets, liabilities and balances Information, but also must provide performance information.