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近十几年来,高校的发展发生了巨大的变化,但却沿用着传统的会计制度,令高校财务管理出现的很多的漏洞,不能满足其发展需求。为适应高校发展的巨大变化,我国于2009年、2011年、2013年分别对旧高校会计制度进行了修正,已达到促进高校健康发展的目的。本文对新高校会计制度的改革要点进行了论述,并对其带来的影响进行了深入分析,以期可供高校财务管理工作人员在后期工作中可得到新的思考方向。
In recent ten years, the development of colleges and universities has undergone tremendous changes, but they have followed the traditional accounting system. As a result, many loopholes in the financial management of colleges and universities can not meet their development needs. In order to meet the tremendous changes in the development of colleges and universities, our country revised the accounting system of old universities in 2009, 2011 and 2013, respectively, and achieved the purpose of promoting the healthy development of colleges and universities. This article discusses the reform essentials of the new accounting system in colleges and universities, and analyzes its influence deeply, so that the financial management staff in colleges and universities can get new thinking direction in the later work.