我國高等院校會計核算改革研究.pdf

1、分類號(中圖法)UDC(DDC)——密級——論文作者姓名裝塵萱學號鰹3鰹2QQQ!單位洹篷太堂論文中文題名囂國直笠瞳撞金讓捷簋馥堇硒塞論文中文副題名——七臺文英文髭叵名墨紐亟Y(jié)Q壁￡Q!!星g曼：Q￡￡魚i旦旦△￡￡Q旦塾!i墜g＆Q墨2衛(wèi)墜旦!iQ墜論文英文副題名——論文語種生塞論文摘要蟲塞語種論文頁數(shù)5墨論文字數(shù)—生(萬)論文主題詞矗撞!金至￡捷箕j邀堇：班塞申請學位級別亟專業(yè)名稱工直籃堡亟(叢旦△2研究方向金過堡詮盞實踐指導教師姓

2、名瑩緒至導師單位迥遵太堂直堂瞳論文答辯日期2QQ2生魚旦!里目AbstractNonprofitOrganizatiom刪p0)isnnilllportmtpartofrationalccoaomieWhileChina’$edlaeatiomlsystemreform‘sdeepening血eeomprehcmivclaa(iomlstreagtlasimproveinga玨dpeople’sde帕aandforhighereduca

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5、andrequiremclltsofaeeotmtingandfinancialmanagementfaecdbypresentcoUogethispaperistlleo礎callygroundedonNI’Oanditsaecounting$1heoryandinstitutionalbasedOIltheelrtmtaeeotmtiagsystemofNIOadministrationinstitlatinandcollegeBa

6、sedOlltheexpatiationofcollegeaeeotmting‘sthe剛atIlsinquothisl。aperstudiesconcretelyoilcollege‘saceotmtingbasis，themainbodyofaccountingtheclassifyofliabilityandthethrowingdaylightofaccountinginformationereopensoutthemianpr

7、oblemofcurrentaecontingsystemThispaperputforwardarelativelyselfcontainedre“formassumeforcollegebascdOllrelatedresearelLFirstthepaperadvancesthebasicgoaloftheaccotmtiagreformationsecondlythebasicpriaeipleofthereform，final

8、lyputforwardthecontentofreformation，fromthepointofviewoftheaecotmtingbasis，themainbodyofaecotmting，theclassifyofliabilityandthethrowingdaylightofaeeotmtinginformationeteInordertovalidatethisaSSUlnl：thispapercalfiesOilaca

9、sestuayOilcollege九Whileintroducingcurrentsituationof血iscollegethispaperpointoutthecomnlonprobleminaeeotmting，recurringtothetllerortiealstayabol，othepaper∞alysefromcombinationaceotmtingmainbodies，reformationincomeand∞單哪曬a

10、eeouating，reformationcapitalassertsaccountingandreformationfiabilityThispaperusⅨc∽studytOdemonstratethedifferentinfluence011tlaccollegefmaneialincomearid懿p∞∞beforeandatteraceomatingrgformation∞ecasestudyandoperaoutdiffer

11、entaccountingmethods’influenceonfimaeialsituationTheresultofcasestudyshowsthattheaeeotmtingmethodreformationhasapreferablefeasibilityandthesametimettlereformationalsowillhaveⅧeinflueneeOncollegesfinancialKeywords：College