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2012年12月下旬,财政部会同教育部发布了新修订的《高等学校财务制度》,并与2013年1月1日起正式实施;一年后,即2013年12月,财政部颁布了新修订的《高等学校会计制度》,自2014年1月1日起开始实施。至此,高等学校的财务规章制度的修订终于告一段落,在新的制度下,高校财务管理工作必须根据实际情况积极梳理各项工作,不断创新,使财务管理水平更上一个台阶。本文针对所在院校的实际情况,结合新制度,对财务管理工作提出几点意见。
In late December 2012, the Ministry of Finance and the Ministry of Education issued the newly revised “Institutional Financial System for Colleges and Universities” and implemented it formally on January 1, 2013. One year later, in December 2013, the Ministry of Finance issued a new The revised “Colleges and Universities Accounting System”, from January 1, 2014 onwards. At this point, the revision of the financial rules and regulations of colleges and universities has finally come to an end. Under the new system, the work of financial management in colleges and universities must, according to the actual situation, actively sort out various tasks and innovate continuously to bring the level of financial management to a higher level. This article aims at the actual situation of the colleges and universities, combined with the new system, put forward some suggestions on the financial management.