我国高校的会计制度需要改革,因为如今高校的会计群体不正之风较为盛行,再加上财会制度本身存在比较大的缺陷,没有与我国当下财政政策的相关要求相互配合,同时受到外来会计制度的冲击。本文从高校会计制度出现问题的原因以及策略方面来对高校会计改革进行全面论述,以做到强化高校会计内控制度,发挥会计管理职能。 Because of the prevailing unhealthy tendencies of accounting groups in colleges and universities, as well as the relatively large deficiencies in the accounting system itself, there is no mutual coordination with the relevant requirements of the present fiscal policy in our country, and at the same time, the accounting system of foreign universities Impact. This article discusses the accounting reform in higher education institutions in detail from the reasons of the problems in the accounting system of colleges and universities as well as the tactics, in order to strengthen the internal control system of accounting in colleges and universities and give full play to the accounting management functions.