摘要
独立学院现有以"收付实现制"为基础的会计核算已不能满足独立学院发展的需要,不能全面真实的反映独立学院的财务状况.独立学院应实行以"权责发生制"为基础的会计核算.
Independent college existing as the basis and expenditure accounting system can not meet the needs of the development of the independent college at present.It can＇t fully and truly reflect the financial position of the independent college,and should be carried out with the accrual basis of accounting system.
出处
《赣南师范学院学报》
2011年第3期118-120,共3页
Journal of Gannan Teachers' College(Social Science(2))
关键词
独立学院
权责发生制
会计核算
independent college
accrual basis accounting
accounting process
