随着教育改革的不断推进,高校的经营方式已经不再是传统上非营利性的经营方式,高校的不断扩招使得学校在进行经营的过程中不断地进行改革,在会计核算这一方面也在不断改变。同时,国家也在对一些条例进行改革来促进高校会计核算的完整规范,使得其能够和时代的发展相适应,从而促进高校会计核算制度的不断完善。文章通过对高校现阶段的会计核算状况进行介绍,发现其中存在的问题并提出了解决问题的建议。 With the continuous promotion of education reform, the operating mode of colleges and universities is no longer the traditionally non-profit mode of operation. The continuous expansion of higher education makes the schools carry out continuous reforms in the course of business operation. In the aspect of accounting, Keep changing. At the same time, the state is also reforming some regulations to promote the complete norms of accounting in colleges and universities so that they can adapt to the development of the times, so as to promote the continuous improvement of the accounting system in colleges and universities. By introducing the current accounting situation in colleges and universities, the article finds the existing problems and puts forward the suggestions to solve the problems.