对于高校基建会计制度的探究 中英文对照.doc

有关对于高校基建会计制度的探究中英文对照 The capital construction accounting system in colleges and universities to explore contrast in both Chinese and English 一、引言 One, the introduction 就目前来讲,我们国家对于高等学校的基建会计工作还没有一个比较完善的规定制度, 很多学校在进行财政管理的过程当中, 往往只能借鉴使用一些企业的陈旧制度。这样直接导致的结果就是财政方面的核算和管理都非常不规范, 而且彼此各不相同, 最终的账务都显得比较混乱。有时候即使是在同一所高校进行财务核查, 都会发现会计工作者们所使用的财务核算方法不一, 甚至会出现脱节的现象。不论是财务核算的程序, 还是进行财务运作的方法, 都没有一个特定的标准可循, 这就导致财务的处理运作加上了很多个人的观点和方法, 存在一定的任意性, 很多会计资料不能够进行彼此之间的比较, 而且会计信息的失真现象也无法控制。因此,我们有必要对高校基建会计制度进行一个深入的探究。 For now, our country for the construction of institutions of higher learning the provisions of the accounting work is not a relatively perfect system, many schools in the process of fiscal management, often can only be used for reference some of the old system of the enterprise. This is directly the result of financial accounting and management is not standard, but also each are not identical to each other, the final accounts appear more chaos. Sometimes even in the same financial verification to colleges and universities, will find the financial accounting accounting workers use method is different, can appear even disjointed phenomenon. Whether financial accounting program, or operation of the financial method, not a specific standard to follow, this leads to the financial processing operation and the many personal point of view and method, there isa certain arbitrariness, a lot of accounting in