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在传统计划经济模式中,国家指定拨款给高校,对资金统一部署,但随着改革开放的深入推进,国家大大减少了对高校财务的直接管理,取而代之的是高校自主管理学校的财务,但是高校财务管理中存在着很多漏洞,资金流向不明,没有形成健全的财务管理体系,对资金没有统一部署等等,这就需要高校在新时期进行财务会计制度改革。本文将对高校中财务管理存在的问题进行揭示并指出其原因所在,最后提出对高校财务会计改革的措施。
In the traditional planned economy mode, the state appropriated funds to universities for the unified deployment of funds. However, with the deepening of reform and opening up, the state has greatly reduced the direct management of college finance and replaced it with the university’s own financial management of schools. However, colleges and universities Financial management there are many loopholes, the flow of funds unknown, there is no sound financial management system, there is no uniform funding arrangements, etc., which requires colleges and universities in the new period of financial accounting system reform. This article will reveal the problems existing in the financial management in colleges and universities and point out the reasons. Finally, it puts forward the measures to reform the financial accounting in colleges and universities.