论文部分内容阅读
新型企业相关会计准则的颁布,不仅更好的满足众多信息使用者需求,而且对于高校财务管理工作的高质量改革起到了促进作用。在企业会计目标的指引下,创造一个逻辑统一、概念清晰的高校财务管理体系成为了大势所趋。本文通过对当前高校的财务管理现状进行分析,指出新企业的会计准则颁布为高校财务管理所提供的有效监督作用,并为推动高校财务管理人员素质的进一步提高做出了贡献。
The promulgation of accounting standards for new enterprises not only meets the needs of many information users better, but also promotes the high quality reform of financial management in colleges and universities. Under the guidance of the accounting objective of enterprises, it has become the trend of the times to create a university financial management system with a logical unity and a clear concept. This paper analyzes the current financial management in colleges and universities, points out that the promulgation of accounting standards for new enterprises can effectively supervise the financial management of colleges and universities, and contributes to the further improvement of the quality of financial management personnel in colleges and universities.