教育单位的现行会计科目过于简单,考核指标不够健全,已不能适应业务日益发展的需要,不利于加强财务管理,提高资金使用效果.笔者认为改革教育单位的会计制度是非常必要的.初步设想是: 一、修订现行的会计科目近几年来,学校的资金来源,除了财政部门或主管部门拨入的经费外,其他方面的收入逐年增加,为了适应当前教育体制改革的要求,管好用好教学资金,应将现行会计科目进行修订,以便提供财务管理所必需的数据. 1、资金来源类.在预算外资金部分,(1)增设:“成人教育收入”(含自费走读班收入)、“出版发行收入”、“技术转让收入”、“校办工厂(商店)收入”、“其他教学收入”(如咨询收入、教师校外兼课酬金收入、旁听生代培收入等)五个科目,分别核算学校为举办各种类型的办学收入,书刊出版发行及技术转让收入,以及所 The current accounting subjects of education units are too simple, the assessment indicators are not perfect enough, can no longer meet the needs of the growing business, is not conducive to strengthening financial management, improve the effectiveness of the use of funds .I think the reform of education units of the accounting system is very necessary. : 1, the revision of the current accounting subjects In recent years, the school’s funding sources, in addition to the financial department or the competent department of funds allocated, other aspects of income increased year by year, in order to adapt to the current education system reform requirements, Funds, the current accounts should be revised in order to provide the necessary data for financial management.1, Source of Funds.In extrabudgetary funds, (1) additional: “adult education income” (including self-financed class income), " Income from publishing and publishing, income from technology transfer, revenue from school-run factories (stores) and other teaching revenue (such as consulting income, income from teachers ’extra-school and class remuneration, listening to students’ income from training for generations) In order to organize various types of running income, books and periodicals publishing and technology transfer income, as well as