论文部分内容阅读
在高等院校整体发展及国家财政政策的促进和改革下,高校的财政会计制度需要与时俱进得到相应的发展,以此满足新时期高校财务经营和管理的新要求,而为了提高高校财务会计管理的整体水平及后续的财务核算效率和质量,实现高校资金的充分利用,国家财政相关部门为此制订了符合高校新时期发展的会计制度。基于此,本文针对高校财务管理在新的会计制度下受到的影响进行了分析,旨在为高校新时期财务管理相关工作提供基本的理论依据。
Under the overall development of colleges and universities and the promotion and reform of national fiscal policies, the financial accounting system of colleges and universities needs to be developed with the times so as to meet the new requirements of financial management and management of colleges and universities in the new era. In order to improve the financial The overall level of accounting management and follow-up of the efficiency and quality of financial accounting, to achieve the full use of college funds, the state finance department has developed for this purpose in line with the development of colleges and universities in the new period of accounting system. Based on this, this paper analyzes the impact of financial management in colleges and universities under the new accounting system, and aims to provide the basic theoretical basis for the related work of financial management in the new era.