事业单位会计准则研究.doc

摘 要
随着市场经济深入的发展和公共财政体制的改革，我国的事业单位迎来了事业单位体制改革，事业单位体制改革要求建立“政事分开、产权明晰、责任明确、多元约束、科学管理”的现代事业制度。财政部的五项财政改革、事业单位体制的改革以及《医院会计制度》的颁布，对我国事业单位的会计核算和管理实践提出了新的要求，1998年颁布的《事业单位会计准则》已经阻碍了当今事业单位的发展。高校作为事业单位的一部分，《高校会计制度》按照《事业单位会计准则》的规定编制。高校在国民经济中地位日益重要，所以本文研究事业单位会计准则——以高等学校会计制度为例就显得十分必要和典型。
本文是在这一背景下展开研究的。首先，针对我国事业单位会计准则缺乏理论指导的问题，在吸收了国外关于财务概念框架和我国国内对企业会计概念框架研究成果的基础上，构建事业单位会计概念框架，为制定《事业单位会计准则》提供理论基础。其次，针对《事业单位会计准则》包含的会计目标、会计假设、会计信息质量特征、会计要素的确认、计量和报告基本理论问题，通过借鉴国内外的研究成果指出《事业单位会计准则》以《高校会计制度》为例存在的问题，并提出了具体的建议。最后，结合2009年财政部颁布的《事业单位财务规则》、《高校会计制度》的两个征求稿的优缺点和2010年12月31日颁布的《医院会计制度》，提出新的《高校会计制度》（设计稿），《高校会计制度》（设计稿）的编制，为改革《事业单位会计准则》指明了方向。
关键词 事业单位会计准则；会计制度；高等学校；概念框架


Abstract
Along with the development of market economy in depth and the reform of public financial system, China’s institutions public has also proceeded the system reform. The institution system reform requires establishing “administration and public institutions separating out, clear equity, definite responsibility, multiple constraints and scientific management” of modern business system. The Treasury’s five reforms in finance, the reform of institution system and the promulgation of hospital’s accounting system bring demands in accounting and management practice for domestic institutions. “The Accounting Standards of Public Institution” (as The Standards for short) promulgated in 1988 has already hindered the development of present institutions. College as a part of the institutions, “The Accounting Regulation of Universities and Colleges”( as The Regulation for short) was compilers in accordance with “ The Standards”. College’s position becomes increasingly important in the national economy. The article studies “Institution Accounting Standards” taking the college’s accounting system as an example. It is very necessary and typical, but also point out the direction for the reform of “The Standards”.
This article opens up the research under the background above. Firstly, the article analyzes the problems of lacking theoretical guidance in domestic institution. And then brings up a framework of the institution accounting concept in a basis of assimilating the framework of financial concept abroad and the achievement of company accounting concept framework in nation. It provides the theoretical basis for establishing “The Standards ”. Secondly, “The Standards” contend accounting objectives, accounting hypothesis, accounting information quality characteristics, accounting elements of recognition, measurement and reporting and so on in basic theoretical issues. According to using for reference of research achievements at home and abroad, point out the existing problems of “ The Standards” taking “The Accounting System” as an example. And then bring up concrete suggestions. Finally, combined with the advantages and disadvantages of“Institution Financial Regulations” promulgated by The Treasury in 2009, the author puts forward the new “Accounting System”(designed draft) in the application aspects. The “Accounting System”(designed draft) provides directions in the reform of “The Standards”.

Keywords The Accounting Standards of Public Institution; Conceptual framework; Universities and Colleges; The Accounting Regulation
目 录
摘 要 Ⅰ
Abstract Ⅱ
第１章 选题背景及意义 1
1.1 选题背景及意义 1
1.1.1 选题背景 1
1.1.2 选题意义 2
1.2 国内外相关研究综述 3
1.2.1 国外研究综述及评价 3
1.2.2 国内研究综述及评价 4
1.3 研究内容、研究方法和创新点 6
1.3.1 研究内容 6
1.3.2 研究方法 7
1.3.3 创新点 7
1.4 本章小结 7
第2章 事业单位会计准则的概念框架 8
2.1 概念框架的定义、作用 8
2.1.1 概念框架的定义 8
2.1.2 概念框架的作用 9
2.2 构建事业单位会计概念框架的必要性 9
2.3 我国构建事业单位会计概念框架的思路 10
2.4 事业单位会计概念框架的层次 11
2.5 本章小结 12
第3章 事业单位会计基本理论问题 13
3.1 事业单位会计目标 13
3.1.1 会计目标内涵 13
3.1.2 事业单位会计目标存在的问题及其定位 14
3.1.3 我国高校会计的信息使用者 16
3.2 事业单位会计基本假设 17
3.2.1 中外会计基本假设的内涵 17
3.2.2 事业单位会计基本假设的内容 17
3.3 事业单位会计信息质量特征 21
3.3.1 中外会计信息质量特征比较 21
3.3.2 《准则》设计时应注意的问题 22
3.3.3 事业单位会计信息质量特征的内容 23
3.3.4 事业单位会计质量信息特征框架体系 24
3.4 事业单位会计要素..