中共中央关于教育体制改革的决定中指出:高等学校后勤改革是教育改革的重要组成部分。而在后勤改革中,财务会计制度的改革也是必须注意的问题。随着改革的深入进行,目前执行的高等学校会计制度在个别方面已不适应新形势的要求,本文拟就会计科目设计提出个人的看法,就教于广大高校财务工作者。长期以来,高等学校在会计核算方面采用的是现金收付制,它是以收入和费用是否在本会计期间实际收到和付出货币资金为标准来处理会计事项,而不管收入和费用是否应该计入本期的一种会计处理方法,简而言之,就是不核算应收应付事项。反映在会计科目设置上,也不设计应收应付类科目。这种会计 In the decision of the CPC Central Committee on the reform of the education system, it is pointed out: The logistical reform in colleges and universities is an important part of education reform. In the logistical reform, the reform of financial accounting system is also a problem that must be noticed. With the deepening of the reform, the current implementation of the institutions of higher education accounting system in some aspects have not adapted to the requirements of the new situation, this article intends to put forward personal views on the accounting subjects designed to teach the majority of college financial workers. For a long time, colleges and universities have adopted a cash basis for accounting. They deal with accounting matters based on whether income and expenses are actually received and paid during the accounting period, regardless of whether income and expenses should be accounted for Into the current period of an accounting method, in short, is not accounting receivables and payables. Reflected in the accounting subjects set, nor designed to cope with the class subjects. This kind of accounting