摘要
高校会计报表体系是否健全直接关系到高校会计信息质量是否满足决策有用性,是否能反映受托责任。本文比较高校会计制度征求意见稿与现行高校会计报表体系的变化,提出目前仍存在的不足和建议,旨在为高校会计工作提供参考。
Whether the accounting statement system of colleges and universities is perfected is directly related to the quality of accounting information with decision usefulness and fiduciary duty.This article compares the current accounting statement system with the draft of accounting system of colleges and universities,then points out that there are still shortages and gives some suggestion of the current accounting statement system to provide reference to accounting in colleges.
出处
《石家庄铁路职业技术学院学报》
2012年第1期72-76,共5页
Journal of Shijiazhuang Institute of Railway Technology
基金
河北省教育厅2011年河北省高等教育财务管理专项研究计划(冀教科[2011]29号)CWZX201123<高校会计制度改革及衔接问题研究>支持
关键词
高校会计报表体系
种类设计
指标构成
报送程序
accounting statements system in colleges and universities type design indicators sending procedure
