期刊论文

中文

北方经贸

1005-913X

2011

10

60-61+63

10.3969/j.issn.1005-913X.2011.10.029

基金项目：益阳市社科联科研课题（09YS013 2010YS002） 湖南城市学院教改项目（201039）

本校为第一机构

近年来，我国高等教育发展迅速，高等教育规模不断扩大，现行高校的会计核算基础收付实现制，已经不能满足高校的财务管理的需要。我国高校现行采用的收付实现制存在弊端，以权责发生制加以取代十分必要。

With the rapid development of higher education in recent years, the accounting recognition which uses thecash basis can not meet the needs of university financial management. Accordiug to the actual problem of cash basis of accounting in colleges and univarsities in our country, the article analyzes accrual basis application necessity and advantage in colleges and universities, and then discusses the a...