现行高校会计制度由于采用收付实现制而导致账实不符，且会计科目不准确、财务报告不规范。

The present accounting system in university, due to adopting cash-basis accounting system, results in different accounts, inaccurate accounting items and nonstandard financial report.

youdao

现行高校会计制度由于采用收付实现制而导致账实不符，且会计科目不准确、财务报告不规范。

The present accounting system in university, due to adopting cash-basis accounting system, results in different accounts, inaccurate accounting items and nonstandard financial report.

youdao