论文部分内容阅读
一、高校加强暂付款管理的背景及意义(一)基本情况2014年10月,随着财政部《关于全面管理会计体系建设的指导意见》的正式发布,管理会计已经迎来了前所未有的“火热”时期,财政部用“5-10年使我国管理会计接近或达到世界先进水平”的发展目标,勾勒出中国管理会计跃步发展的行业未来,明确指明了财务转型的方向就是管理会计,提出会计行业要加快会计职能从重核算到重管理决策的拓展,促进管理会计工作的有效开展,在服务现代财政制度,推进国家治理能力建设上迈出坚实有力的一
I. Background and Significance of Strengthening Interim Payment Management in Colleges and Universities (I) Basic Information In October 2014, with the formal issuance of the “Guiding Opinions on the Construction of an Overall Management Accounting System” issued by the Ministry of Finance, management accounting has ushered in an unprecedented “ The Ministry of Finance used the goal of ”5-10 years to bring China’s management accounting closer to or reach the advanced world level" and outlined the future of the industry in China’s stepping-forward development of management accounting. It clearly pointed out that the direction of financial restructuring was Management accounting, put forward the accounting profession to speed up accounting functions from heavy accounting to heavy management decision-making to promote the effective implementation of management accounting, in serving the modern financial system, to promote national governance capacity building has taken a firm and powerful