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会计核算在高职院校财务管理工作中起到重要的作用。新会计制度的制定和实施对高职院校会计核算工作有了很大的提升,有效促进了我国高职院校的健康发展,然而,但仍然存在明显不足和问题。本文首先介绍了新会计制度对我国高职院校会计核算产生的影响,其次分析了新会计制度下高职院校会计核算存在的具体问题,最后针对相关问题提出了具体的完善措施,以期推动高职院校会计核算工作顺利开展。
Accounting plays an important role in the financial management of higher vocational colleges. The formulation and implementation of the new accounting system have greatly improved the accounting work in higher vocational colleges and effectively promoted the healthy development of China’s higher vocational colleges. However, there are still obvious shortcomings and problems. This paper first introduces the impact of the new accounting system on the accounting of higher vocational colleges in our country, then analyzes the specific problems existing in the accounting of higher vocational colleges under the new accounting system, and finally puts forward some specific measures to improve the related issues, with a view to promoting Higher vocational colleges accounting work smoothly.