随着改革开放事业和社会主义市场经济的发展,我国高校的财务会计环境发生了重大变化,而我国高校财务会计制度相对滞后,不能适应高校健康发展的需要。本文从新时期高校财务环境研究出发,探讨了现行高校财务会计制度的弊端,并提出了改革的基本原则和建议。 With the development of reform and opening up and the development of socialist market economy, the financial accounting environment in our colleges and universities has undergone major changes. However, the financial and accounting systems in colleges and universities in our country lag behind and can not meet the needs of the healthy development of colleges and universities. Based on the research of college financial environment in the new era, this article explores the disadvantages of the current financial accounting system in colleges and universities, and puts forward the basic principles and suggestions for the reform.