关于高校财务报表编制存在的问题及对策

在现行会计制度下,高校分事业会计与基建会计两个会计主体进行核算,再加之用修购基金的计提以弥补固定资产的维修与更新等,高校会计核算不能完全满足教育部和财政部两套报表数据的编制要求,财务报表没有真实全面地反映高校的资产、负债、净资产及事业收支情况,本文对这些问题进行了探讨。

On Financial Statements of Colleges

Under the existing accounting systems,institutional accounting and infrastructure accounting are two subjects in University accounting work.Repair and purchase fund is often used to make up for the fixed asset maintenance and updates,as a result,the accounting work in colleges cannot meet the requirements of the Ministry of education and finance for two sets of data reports,in which college assets,liabilities,net assets and payments have not been clearly stated.