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随着市场经济的纵向深入和高校教育体制改革不断深入,对作为会计工作的基本环节同时也是经济管理工作的重要基础的会计基础工作提出了更多新的要求,随着各高校对会计基础工作的逐步以及对会计基础工作的完善,会计基础工作确实取得了一定的成绩。但是在实际的工作当中,由于会计工作的特殊性和自身的特点,以及会计基础工作存在的薄弱点,给社会经济发展、人民财产带来的问题以及造成的损失的案件不断出现,高校也不例外,因此,加强会计基础工作,提高高校财务管理水平已经成为高校财务管理中急需解决的问题。本文探讨性阐述加强高校会计基础工作的必要性,结合实际工作分析高校会计基础工作的薄弱点及其造成的负面影响,并针对此提出改进的措施和建议。
With the deepening of the market economy and the deepening reform of the university education system, more and more new requirements are put forward for the basic accounting work as an essential part of accounting work and an important basis for economic management work. As colleges and universities work on basic accounting work And gradually improve the basic accounting work, the basic accounting work has indeed achieved some success. However, in actual work, due to the particularity of accounting work and its own characteristics, as well as the weak points existing in the basic accounting work, the problems brought about by socio-economic development, the people’s and property, and the losses caused by the cases continue to emerge. Colleges and universities also do not Exceptions, therefore, to strengthen the basic accounting work to improve the financial management of colleges and universities has become the financial management of colleges and universities urgently need to be resolved. This article explores the necessity of strengthening the basic accounting work in colleges and universities, and analyzes the weak points and the negative effects caused by the basic accounting work in colleges and universities based on the practical work. In addition, it proposes measures and suggestions for improvement.