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现阶段,高校会计信息不仅仅只是政府用来进行市场宏观调控的重要重要信息的来源,其更大的价值是有助于相关各方对于高校经营状况以及财务状况的了解,为筹资以及投资提供有利的决策依据。在这样的情况下,高校的收付实现制已经不能满足社会变化的需要,因此,在高校引入权责发生制已成必然。本文以高校收付实现制中存在的问题为切入点,分析一下高校引入权责发生制的价值与必要性。
At this stage, college accounting information is not only a source of important important information used by the government for macro-control of the market. Its greater value is to help all parties concerned to understand the business conditions and financial status of colleges and universities, provide financing and investment Good decision-making basis. Under such circumstances, the payment system in colleges and universities can not meet the needs of social changes. Therefore, it is necessary to introduce the accrual basis in colleges and universities. This paper starts with the problems existing in the payment system of colleges and universities, and analyzes the value and necessity of introducing accrual system in colleges and universities.