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随着市场经济的发展,高校财政改革也进入了新议论发展期。由于办学体制、教育经费渠道的变化,2013年12月30日,财政部重新制定并颁布了《高等学校会计制度》,并与2014年元月1日起正式实施。正在新会计制度下,高校财务管理也将面临新挑战,着力做好新旧制度衔接工作。本文将重点分析新会计制度实施后对高校财务管理的影响,并在此基础上找到高校财务工作中存在的问题,针对这些问题提出具有针对性的财务管理建议,旨在促进新会计制度下高校财务管理工作的创新。
With the development of market economy, college financial reform has also entered a new period of discussion and development. Due to changes in the system of running a school and education funds, on December 30, 2013, the Ministry of Finance re-enacted and promulgated the “Accounting System for Colleges and Universities” and implemented it on January 1, 2014. Under the new accounting system, financial management in colleges and universities will also face new challenges and strive to make the connection between old and new systems well done. This article will focus on the analysis of the impact of the implementation of the new accounting system on the financial management of colleges and universities, and on this basis to find the problems existing in the financial work of colleges and universities, put forward targeted financial management proposals for these issues, aimed at promoting the new accounting system under the University Innovation in financial management.