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财政部和教育部对《高等学校财务制度》(以下简称新《制度》)进行了修订,并于2013年1月1日起正式实施。新《制度》进行了较多改革和创新,这些改革与创新势必会对高校财务工作产生重要影响。文章通过对新《制度》改革与创新的分析,提出了自己的见解。
The Ministry of Finance and the Ministry of Education have revised the “Financial System of Colleges and Universities” (hereinafter referred to as the “new” system) and implemented it on January 1, 2013. The new “system” carried out more reforms and innovations, these reforms and innovations will inevitably have a major impact on the financial work of colleges and universities. Through the analysis of the reform and innovation of the new “system”, the article puts forward my own opinions.