会计核算一直以来就是企业、事业单位的财务管理工作的重心,对单位的生存和发展有着十分重要的意义,对高校而言同样如此。随着高校会计制度的制定和实施,我国高校的财务管理水平和会计核算质量得到很大提高,但仍存在一些问题,本文旨在对这些问题进行探讨并提出改进措施,望参考。 Accounting has always been the focus of the financial management of enterprises and institutions, and is of great significance to the survival and development of the units. The same is true for colleges and universities. With the establishment and implementation of the accounting system in higher education institutions, the financial management level and accounting quality of our colleges and universities have been greatly improved, but there are still some problems. This paper aims to discuss these problems and propose improvement measures.