浅议如何改进学校会计核算问题中英翻译.doc

/ /浅议如何改进学校会计核算问题中英翻译Shallow debate how to improve school accounting problem in English translation 一、学校会计核算的现状A, schools with the status quo of accounting 随着我国教育体制的不断改革，为了更好地规范学校财务管理行为，学校会计制度必须进一步改进创新，才能适应其多元化的资金管理运作方式，所以，需要优化现行学校会计核算机制，制定合理的收费政策，加快学校会计核算与管理工作，使我国的教育事业朝着一个健康、稳定的方向发展。Along with our country education system reform unceasingly, in order to better regulate financial management behavior, school school accounting system must be further improve the innovation, to adapt to the diversification of capital management way, so, need to optimize the current school accounting mechanism, reasonable fee policy, accelerate the work of the school business accounting and management, make our countrys education career towards a healthy and stable development. 二、目前学校会计核算存在的问题Second, the accounting problems existing in current school （一）收付实现制为基础的会计核算制度具有局限性(a) the basis of cash accounting accounting system has limitations 目前学校采用收付实现制为基础的会计核算制度，对于学校财务管理有一定的约束作用，具体表现在两个方面：一是收付实现制不利于学校教育收入、支出的核算。对于学校收入核算来说，若按照收付实现制的要求，财务会计记录反映地仅仅是已收学费，而对于应收学费的总额及欠费等具体数目不能体现在账面上，同时也无法反映在财务报表信息中。在学校的总体实际收入当中，具体包括学生所交学费、住宿费等各项收入的综合为依据，而学费的收入核算是以财政拨付款和核准留用款为准，若未及时返还当前的应收财政款就不能准确反映学校当年的实际收入，这样使得会计核算缺乏有效性；此外，对于学校支出核算方面，学校教育成本核算作为教育管理部门制定拨款标和收费标准的重要依据，所以必须针对实际情况进行核算，而由于以收付实现制为基础的会计核算制度没有进行收入、支出两者的配比，所以不能反映其真实情况，还可能会导致片面、虚假的信息产生。二是收付实现制不利于学校债务的真实反映。在收付实现制度下，有些无法从账务上反映出来的隐形账务，包括应付货款、实验室设备仪器的购置、保护等，这些费用的具体数目不能显示在学校财务管理的账簿中，若不做好资金协调支配工作，可能导致财务风险，使得会计信息失真，不利于学校财务管理工作的顺利进行。Now schools are based on cash basis accounting system, the school has a role in the constraints of the financial management, embodied in two aspects: one is the cash basis for school education of the income and expenditure accounting. For school income accounting, if in accordance with the requirements of the accounting, financial and accounting records the adoption is just received tuition fees, for the total amount of tuition fees receivable and lack of specific number cannot be embodied in the paper, as well as information cannot be reflected in the financial statements. In the total actual income of school, including the students to pay tuition, accommodation, and other on the basis of the comprehensive income, and tuition income accounting is a financial disburse and approved retention shall prevail, if not timely return of the current fiscal accounts receivable will not be able to accurately reflect the schools actual income, so that accounting lack of effectiveness; In addition, for the school expenditure accounting aspects, the school education cost accounting as the administrative department of education funding the important basis and standards, so you have to undertake business accounting according to actual situation, due to on the basis of cash accounting method of accounting calculation system without income, expenditure proportion of the two, so cant reflect the real situation, also may lead to partial, false information. 2 it is accounting for the school as a reflection of the debt. Under the cash realization system, some cant be reflected from the billing contact billing, including payment, purchase of laboratory equipment instruments, protection, etc., the costs of these specific number cannot be displayed in the school financial management books, if not to do a good job of funds coordination control, may lead to financial risk, and make the accounting information distortion, is not conducive to school finance management work smoothly. （二）会计报表体系问题(2) accounting system problems 就学校财务管理情况而言，其需要进行财务管理的对象多样化，编制财务报告所包含的内容较多，主要有资产负债表、收支对比表、专项资金变动表等，但是缺少对现金流量表的编制。实际上，学校也需要加强对现金流量的监管，这样可以及时了解学校在某一特定时期内的现金收入与支出情况，同时也能具体说明资金变化的原因，以及用途等。此外，学校财务制度中缺乏对会计信息的规范管理，对于一些重要信息没有披露出来，这样也会给财务管理带来一定的限制作用。所以，应根据学校的自身情况编制现金流量表，这样可以反映学校内部资金收支的实际情况以及资金的流向。In terms of school financial management situation, the need to diversify its financial management object, prepare financial report contains the content is more, mainly include the balance sheet, contrast balance sheet, statement of changes in special funds, etc., but lack of the preparation of the cash flow statement. In fact, the school also need to strengthen the supervision of cash flow, so that we can timely understand the school is in a certain period of cash income and expenditure situation, at the same time also can specify the cause of the change of funds, and USES, etc. In addition, the school lack of normative management of accounting information in the financial system, for some important information is not disclosed, it also can bring certain restriction function to financial management. So, should prepare a statement of cash flows according to the schools own situation, so that can reflect the actual situation of school internal fund balance of payments and money flow. （三）基本建设会计核算问题(3) the basic construction of the accounting problems 现行的学校基本建设业务是独立于学校财务会计核算之外的，其开设单独的账户，执行专门的基本建设会计制度，所以，学校的日常会计核算体系中未将基本建设业务纳入其中，这样形成了两个会计主体，两个独立的核算体系，不能真实反映学校的总资产、总负债以及收支水平，无法全面了解学校财务信息，从而不利于对学校基建投资的监督管理。Current basic construction business school is the independent school outside of financial accounting, to open a separate account and carry out the basic construction of specialized accounting system, so the school daily accounting system will not include the construction of basic business, and this formed the two accounting subjects, two independent accounting system, cannot really reflect the schools total assets, total