摘 要
隨著市場經(jīng)濟(jì)深入的發(fā)展和公共財(cái)政體制的改革，我國的事業(yè)單位迎來了事業(yè)單位體制改革，事業(yè)單位體制改革要求建立“政事分開、產(chǎn)權(quán)明晰、責(zé)任明確、多元約束、科學(xué)管理”的現(xiàn)代事業(yè)制度。財(cái)政部的五項(xiàng)財(cái)政改革、事業(yè)單位體制的改革以及《醫(yī)院會(huì)計(jì)制度》的頒布，對(duì)我國事業(yè)單位的會(huì)計(jì)核算和管理實(shí)踐提出了新的要求，1998年頒布的《事業(yè)單位會(huì)計(jì)準(zhǔn)則》已經(jīng)阻礙了當(dāng)今事業(yè)單位的發(fā)展。高校作為事業(yè)單位的一部分，《高校會(huì)計(jì)制度》按照《事業(yè)單位會(huì)計(jì)準(zhǔn)則》的規(guī)定編制。高校在國民經(jīng)濟(jì)中地位日益重要，所以本文研究事業(yè)單位會(huì)計(jì)準(zhǔn)則——以高等學(xué)校會(huì)計(jì)制度為例就顯得十分必要和典型。
本文是在這一背景下展開研究的。首先，針對(duì)我國事業(yè)單位會(huì)計(jì)準(zhǔn)則缺乏理論指導(dǎo)的問題，在吸收了國外關(guān)于財(cái)務(wù)概念框架和我國國內(nèi)對(duì)企業(yè)會(huì)計(jì)概念框架研究成果的基礎(chǔ)上，構(gòu)建事業(yè)單位會(huì)計(jì)概念框架，為制定《事業(yè)單位會(huì)計(jì)準(zhǔn)則》提供理論基礎(chǔ)。其次，針對(duì)《事業(yè)單位會(huì)計(jì)準(zhǔn)則》包含的會(huì)計(jì)目標(biāo)、會(huì)計(jì)假設(shè)、會(huì)計(jì)信息質(zhì)量特征、會(huì)計(jì)要素的確認(rèn)、計(jì)量和報(bào)告基本理論問題，通過借鑒國內(nèi)外的研究成果指出《事業(yè)單位會(huì)計(jì)準(zhǔn)則》以《高校會(huì)計(jì)制度》為例存在的問題，并提出了具體的建議。最后，結(jié)合2009年財(cái)政部頒布的《事業(yè)單位財(cái)務(wù)規(guī)則》、《高校會(huì)計(jì)制度》的兩個(gè)征求稿的優(yōu)缺點(diǎn)和2010年12月31日頒布的《醫(yī)院會(huì)計(jì)制度》，提出新的《高校會(huì)計(jì)制度》（設(shè)計(jì)稿），《高校會(huì)計(jì)制度》（設(shè)計(jì)稿）的編制，為改革《事業(yè)單位會(huì)計(jì)準(zhǔn)則》指明了方向。
關(guān)鍵詞 事業(yè)單位會(huì)計(jì)準(zhǔn)則；會(huì)計(jì)制度；高等學(xué)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 錄
摘 要 Ⅰ
Abstract Ⅱ
第１章 選題背景及意義 1
1.1 選題背景及意義 1
1.1.1 選題背景 1
1.1.2 選題意義 2
1.2 國內(nèi)外相關(guān)研究綜述 3
1.2.1 國外研究綜述及評(píng)價(jià) 3
1.2.2 國內(nèi)研究綜述及評(píng)價(jià) 4
1.3 研究內(nèi)容、研究方法和創(chuàng)新點(diǎn) 6
1.3.1 研究內(nèi)容 6
1.3.2 研究方法 7
1.3.3 創(chuàng)新點(diǎn) 7
1.4 本章小結(jié) 7
第2章 事業(yè)單位會(huì)計(jì)準(zhǔn)則的概念框架 8
2.1 概念框架的定義、作用 8
2.1.1 概念框架的定義 8
2.1.2 概念框架的作用 9
2.2 構(gòu)建事業(yè)單位會(huì)計(jì)概念框架的必要性 9
2.3 我國構(gòu)建事業(yè)單位會(huì)計(jì)概念框架的思路 10
2.4 事業(yè)單位會(huì)計(jì)概念框架的層次 11
2.5 本章小結(jié) 12
第3章 事業(yè)單位會(huì)計(jì)基本理論問題 13
3.1 事業(yè)單位會(huì)計(jì)目標(biāo) 13
3.1.1 會(huì)計(jì)目標(biāo)內(nèi)涵 13
3.1.2 事業(yè)單位會(huì)計(jì)目標(biāo)存在的問題及其定位 14
3.1.3 我國高校會(huì)計(jì)的信息使用者 16
3.2 事業(yè)單位會(huì)計(jì)基本假設(shè) 17
3.2.1 中外會(huì)計(jì)基本假設(shè)的內(nèi)涵 17
3.2.2 事業(yè)單位會(huì)計(jì)基本假設(shè)的內(nèi)容 17
3.3 事業(yè)單位會(huì)計(jì)信息質(zhì)量特征 21
3.3.1 中外會(huì)計(jì)信息質(zhì)量特征比較 21
3.3.2 《準(zhǔn)則》設(shè)計(jì)時(shí)應(yīng)注意的問題 22
3.3.3 事業(yè)單位會(huì)計(jì)信息質(zhì)量特征的內(nèi)容 23
3.3.4 事業(yè)單位會(huì)計(jì)質(zhì)量信息特征框架體系 24
3.4 事業(yè)單位會(huì)計(jì)要素..