近几年来,捐赠收入占高等学校总收入的比重越来越大。由于捐赠收入包罗万象,并且具有隐蔽性强,不用纳税等特点,一些学校将超范围、超标准的收费收入、应税的经营收入等,也粉饰为捐赠收入。因此,加强和规范捐赠收入核算,是不容忽视的问题。一、现行捐赠收入核算规定存在的问题《事业单位会计准则》规定:事业单位取得的投资收益、利息收入、捐赠收入等应当作为其他收入处理。 In recent years, the contribution of donations to the total tertiary institutions is increasing the proportion of total income. Due to the all-encompassing donation income, as well as the characteristics of concealed nature and non-payment of tax, some schools also spread over-scope and over-standard fee income and taxable operating income as donations. Therefore, to strengthen and standardize the donation revenue accounting, can not be ignored. First, the existing donation revenue accounting rules existing problems “Accounting Standards for Business Units” provides: institutions to obtain investment income, interest income, donations income should be treated as other income.