随着社会主义市场经济不断的发展,对高等学校的改革的对外开放和不断推进,高校中涉及到的经济关系也变得越来越复杂,趋势呈现多元化,这样的情况就直接导致原有的会计核算体系对新的发展无法适应。本文对高校会计核算制度中主要存在的问题和弊端进行了分析和列举。 With the continuous development of the socialist market economy, the reform and opening up to the outside world and the continuous improvement of the economic relations in higher education institutions have also become more and more complex, with diversified trends. This has led directly to the fact that the original The accounting system can not adapt to the new development. This article analyzes and cites the main problems and malpractices in the university accounting system.