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高校财务预算和会计核算作为经济活动中至关重要的两项业务行为,影响着包括防范风险和提高资金使用效能的多项环节。故在实务操作下不断加强二者间的协调以修正长期以来存在的预算、核算“两张皮”问题非常关键。这是高校适应新会计制度更加科学、规范、详尽要求的必要举措,也是以此提高和完善高校经济管理工作不可忽略的重点和要点。
Financial budgets and accounting in colleges and universities, as two of the most important business activities in economic activities, affect many aspects including the prevention of risks and the improvement of the efficiency of the use of funds. Therefore, under the practical operation, it is crucial to continuously strengthen the coordination between the two so as to correct the long-existing budget and to consider the issue of “two skins.” This is a necessary measure for colleges and universities to adapt to the new accounting system more scientifically, normative and detailed requirements, but also to improve and perfect the key points and points that universities can not neglect their economic management.