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高校会计制度改革改变了会计核算基础、优化了会计信息质量、增加了财务报告透明度,对高校会计工作将产生深远的影响。任何制度的改革历来是把双刃剑,虽然高校已经运用了新模式的会计制度来进行财务管理,但还是有很多的不适应、存在各方面的问题。本文分析了高校会计制度实施过程中面临的问题,剖析其原因,提出切实可行的建议,从而更有利于高校财务管理工作的开展。
The reform of accounting system in colleges and universities has changed the basis of accounting, optimizing the quality of accounting information, increasing the transparency of financial reports and having a profound impact on the accounting work in colleges and universities. The reform of any system has always been a double-edged sword. Although colleges and universities have used the new model of accounting system for financial management, they still have a lot of incommensurability and have various problems. This article analyzes the problems facing the implementation of the accounting system in colleges and universities, analyzes its causes and puts forward practical suggestions, which is more conducive to the development of financial management in colleges and universities.