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2015年1月1日实施的新《高等学校会计制度》给高校的财务工作带来了新的挑战,是顺应目前我国高等学校经营需要的一次范围较大的制度修订,特别是结合了财政集中支付制度、财政决算制度等财政体制改革内容,使得高校会计核算的内容更加的完善,满足了日常会计核算工作的需要。另外,引入权责发生制是本次制度修订的一大亮点,更能较为完整的反映高等学校的财务状况和经营水平。因此,本文针对高校会计新旧制度的变化内容,进行深入的对比分析,提出有效利用新会计制度做好高校财务工作的思路。
The new Institution of Higher Education Accounting implemented on January 1, 2015 has brought new challenges to the financial affairs of colleges and universities. It is a large-scale revision of the system which is in conformity with the current management needs of colleges and universities in our country. In particular, Payment system, financial final accounts system and other financial system reform, making the contents of college accounting more perfect, to meet the needs of the daily accounting work. In addition, the introduction of a system of accruals and accruals is a major bright spot in the revision of this system, which can more completely reflect the financial status and management of higher education institutions. Therefore, this article carries on the deep contrast analysis to the change content of the old and new accounting system in the university, and puts forward the train of thought to make good use of the new accounting system to do the financial work in the university.