一、高校现行会计核算体系的改革途径 我认为,改革现行会计核算体系,应从理论基础、指导思想、基本任务及帐务核算组织等几个方面来探讨。 1.现行高校会计核算是按《高等学校会计制度》进行的。它的理论基础是预算资金的运动。即资金只有拨入和缴回,领取和报销的过程,没有资金循环周转和成本核算的概念。会计核算只计算收支余超,没有成本计算和财务成果以及收益分配的内容,从而 First, the current reform of accounting systems in colleges and universities I believe that the reform of the current accounting system should be discussed from several aspects such as theoretical basis, guiding ideology, basic tasks and accounting management organization. 1. The current university accounting is conducted according to the Accounting System for Higher Education. Its theoretical basis is the movement of budget funds. That is, the fund is only used for the process of dial-in and payment, collection and reimbursement, and there is no concept of circulating cash flow and cost accounting. Accounting only calculates excess revenue and expenditure, there is no content for cost calculation and financial results, and income distribution.