随着市场经济体制的不断发展与完善,高校作为市场主体,也在不断地进行改革与发展。近年来,国内各大高校通过扩招等方式,促进了办学规模的不断扩大,办学体制也逐渐趋于多样化的发展方向,这就形成了高校资金收支渠道的多样化。在市场经济的大背景下,传统的收付实现制的核算方法,已经无法将高校的财务状况真实、客观地反映出来,无法向会计信息的使用者提供真实、有效的信息,因此,为了使高校的发展逐渐适应市场化改革的脚步,在高校财务管理中引入权责发生制就成为一种必然趋势。 With the continuous development and improvement of the market economy system, colleges and universities, as market players, are constantly carrying out reforms and development. In recent years, major colleges and universities in China have expanded the scale of running schools by expanding their enrollment, and the system of running schools has also been gradually diversified. This has led to the diversification of revenue and expenditure channels for higher education. Under the background of market economy, the traditional accounting method of payment realization has failed to reflect the financial status of colleges and universities truthfully and objectively, and can not provide real and effective information to users of accounting information. Therefore, in order to make Gradually adapt to the pace of market-oriented reforms in the development of colleges and universities, the introduction of accruals in the financial management of colleges and universities has become an inevitable trend.