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近几年来,随着我国社会主义市场经济的不断完善,事业单位的改革和发展进展较快,特别是专科类学校,办学体制和形式,办学规模更加符合市场需要。同时企业,社会也不断融入学校办学过程;特别是各大专院校为了提高办学条件进行大规模的新校区建设。因此、在会计核算方面需要依据新情况、新内容加以完善。一、在非经营性业务核算中需要部分或全部实行“权责发生制”根据《制度》第二章第十六条规定,事业单位会计核算除经营收支业务外,一般采用收付实现制,随着高等职业学校办
In recent years, with the constant improvement of the socialist market economy in our country, the reform and development of public institutions have been progressing rapidly. In particular, the specialist schools, the system and form of running schools and the scale of running schools are more in line with market needs. At the same time, enterprises and society are continuously integrated into the school running process. In particular, colleges and universities make large-scale construction of new campuses in order to improve school conditions. Therefore, accounting needs to be based on new circumstances, new content to be improved. First, the non-business business accounting needs part or all of the “accrual system” According to “system” Chapter II, Article XVI, public institutions in addition to accounting operations in addition to operating revenue and expenditure, the general use of payment Realization, with higher vocational schools do