高校部门财务报告编制方法探析
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摘要
随着新公共管理浪潮的兴起,预算会计越来越不能满足政府和社会的需求,因此实施权责发生制政府会计制度改革、编制权责发生制政府综合财务报告和高校部门财务报告是大势所趋。在现行高等学校会计制度建立的账簿下,根据高校部门决算报表,高校需要哪些调整事项和调整分录在政府财务报告系统中编制高校财务报告。研究发现高校部门财务报告存在固定资产价值不能准确核算,仅报表调整采用权责发生制而日常核算未应用权责发生制导致财务报告不准确等问题。
With the rise of new public management tide, budget accounting can not meet the needs of the government and society more and more, so it is the general trend to implement the reform of accrual-based government accounting system, compile accrual-based government comprehensive financial reports and Department Financial reports in colleges and universities. Under the account books established by the current accounting system of colleges and universities,according to the final statements of the departments of colleges and universities, what adjustments and adjusting entries are needed for colleges and universities to prepare financial reports of colleges and universities in the government financial reporting system. The research finds that there are some problems in the financial report of University departments, such as inaccurate accounting of fixed assets value, inaccurate financial report caused by the adoption of accrual basis only in the adjustment of financial statements, and the absence of accrual guidance in daily accounting.
With the rise of new public management tide, budget accounting can not meet the needs of the government and society more and more, so it is the general trend to implement the reform of accrual-based government accounting system, compile accrual-based government comprehensive financial reports and Department Financial reports in colleges and universities. Under the account books established by the current accounting system of colleges and universities,according to the final statements of the departments of colleges and universities, what adjustments and adjusting entries are needed for colleges and universities to prepare financial reports of colleges and universities in the government financial reporting system. The research finds that there are some problems in the financial report of University departments, such as inaccurate accounting of fixed assets value, inaccurate financial report caused by the adoption of accrual basis only in the adjustment of financial statements, and the absence of accrual guidance in daily accounting.
引文
[1]熊娜.政府会计改革对高校财务管理的影响[J].会计之友,2018(3):20-23.
[2]余如男,李定清.我国政府财务报告编制问题探究[J].预算管理与会计,2017(9):26-27.
[3]蒋莉平.高校部门财务报告编制方法及建议[J].现代企业,2018(5):132-135.
[4]王东红.关于政府综合财务报告在实际编制中若干问题的探讨[J].会计研究,2018(3):108-109.
[5]郭小宁,罗水秀.对高校编制政府部门会计报表的探讨[J].财会月刊,2017(13):51-55.
(1)资料来源于政府部门财务报告编制操作指南(试行)(财库[2018]29号)。
[2]余如男,李定清.我国政府财务报告编制问题探究[J].预算管理与会计,2017(9):26-27.
[3]蒋莉平.高校部门财务报告编制方法及建议[J].现代企业,2018(5):132-135.
[4]王东红.关于政府综合财务报告在实际编制中若干问题的探讨[J].会计研究,2018(3):108-109.
[5]郭小宁,罗水秀.对高校编制政府部门会计报表的探讨[J].财会月刊,2017(13):51-55.
(1)资料来源于政府部门财务报告编制操作指南(试行)(财库[2018]29号)。