摘要
选择合适的会计确认基础,是保证会计信息质量的前提。高等学校以“收付实现制”为会计确认基础的会计报告日益显现其局限性,难以满足各方对高等学校会计信息的需求。对收付实现制会计确认基础的修正,提出了有关建议。
The prerequisite to ensure the quality of accounting information is to choose proper accounting confirmation basis. The limitation of“the system of receive-pay realization”as accounting confirmation basis of accounting statements has been shown clearly, and it is difficult to meet the demands for accounting informationto rectify the accounting confirmation basis—— the system of receive-pay realization and some suggestions are put forward as well.
出处
《浙江教育学院学报》
2005年第4期91-95,共5页
Journal of ZHEJIANG Education Institute
关键词
收付实现制
修正
信息质量
会计
receive-pay realization system
rectify
information quality
