随着社会主义市场经济体制的改革与发展,高校内外部环境都发生了很大的变化,高校会计制度滞后于高校会计实务的问题越来越突出,因此,改革与完善旧制度显得极其重要。在此背景下,新制度应运而生,必将对高校财务管理产生十分积极的影响。 With the reform and development of the socialist market economic system, the internal and external environment of colleges and universities has undergone great changes. The problem that the accounting system lags behind the accounting practice in colleges and universities has become increasingly prominent. Therefore, it is of great importance to reform and perfect the old system. Under this background, the new system came into being, which will surely have a very positive impact on the financial management of colleges and universities.