高校进行会计核算的目的是保证其经济活动的真实性以及可控性,但是就我国目前高校的情况而言,很多高校的会计核算活动中都存在相关的信息虚假性,这对高校的正常发展来说是一个极大的不利影响因素。自2006年以来,我国财政部发布了关于会计准则体系的相关内容,在一定程度上对会计核算进行了约束,这对高校的经济活动来说是一项有具体保障的体系,能够保证高校的会计工作顺利进行。 The purpose of university accounting is to ensure the authenticity and controllability of its economic activities. However, in the current situation of colleges and universities in our country, there are some false information in the accounting activities of many colleges and universities, which has something to do with the normal development of colleges and universities Is a great adverse impact factor. Since 2006, China’s Ministry of Finance has promulgated the relevant content of the accounting standards system, to a certain extent, the accounting and accounting constraints, which is a concrete guarantee for the economic activities of institutions of higher learning, to ensure that colleges and universities Accounting work proceeded smoothly.