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为了促进高等学校会计工作规范化、制度化、科学化,提高会计核算质量和速度,发挥财务工作的重要作用,国家教委在1988年12月颁发了《高等学校会计制度》,统一制定了预算外资金核算的会计科目,这给我们对帐户的设置如何在符合上级要求的前提下,满足学校内部管理上需求提出了新课题。最近几年,我们对预算外资金帐户的设置进行了改革,取得了很好的效果。一个会计单位帐户的选择,是该单位会计核算体系设计的重要组成部分。帐户设置是否恰当,直接影响会计核算的质量和有效性。为此,我们做了以下改革。
In order to promote the standardization, institutionalization, and scientificization of accounting work in higher schools, improve the quality and speed of accounting, and play an important role in financial work, the State Education Commission issued the Accounting System for Colleges and Universities in December 1988, and unifiedly formulated extrabudgetary funds. Accounting accounts, which give us how to set up the account on the premise of meeting the higher requirements, to meet the needs of the school’s internal management put forward new topics. In recent years, we have reformed the setup of extrabudgetary fund accounts and achieved very good results. The choice of an accounting unit account is an important part of the design of the accounting system of the unit. The proper setting of accounts directly affects the quality and effectiveness of accounting. To this end, we have made the following reforms.