随着我国现代社会经济的不断提高,各地高校的规模也在逐渐扩大,高校除了接受政府资助外,筹资渠道也呈现多样化。我国高校现行的会计制度已经不能适应新经济时代的会计核算标准,高校会计制度的改革势在必行。本文旨在研究高校会计制度改革的背景以及其对会计工作的相关影响。 With the continuous improvement of the economy in our country, the scale of colleges and universities in various places is also gradually expanding. Apart from government subsidies, colleges and universities have also diversified their funding channels. The current accounting system of colleges and universities in our country can no longer meet the accounting standards of the new economy era. The reform of the accounting system in colleges and universities is imperative. The purpose of this paper is to study the background of the reform of accounting system in colleges and universities and its relative influence on accounting work.