上海市教育事业单位新会计制度 会计科目的比较与研讨

从1998年1月1日起,我国事业行政单位开始执行新的会计制度。本文就上海市各类教育单位现已执行的会计制度与《事业单位会计制度》、《高等学校会计制度（试行）》、《中小学校会计制度（试行）》作了比较分析。结合教育部门各类学校的共性和特殊性,在会计科目设置和使用方面,阐述了本市各类学校现行会计制度的合理性,并对会计科目的通用性提出了一些调整设想。

A COMPARISON AND STUDY ON THE NEW SYSTEM'S ACCOUNTING ITEMS FOR SHANGHAI EDUCATIONAL INSTITUTIONS

The new accounting system has been carried out in the administration units and the institutions in China since January 1, 1998. This article is to compare and analyze the current accounting system carried out by various educational institutions in Shanghai with The Institutional Accounting System , The Higher Learning Institutional Accounting System (Proposed) and The School Accounting System (Proposed) . Combined with the speciality and the generality of schools and higher learning institutions at all levels, it describes the reason-ability of the current accounting system in terms of the accounting items setting and application, and sets forth some tentative suggestions for the common application.