随着国库集中支付改革和非税收入收缴管理改革的普及,高职院校收费上缴财务核算显得过于简单,与之对账不好操作。本文通过参阅新事业会计制度和相关文献,对高职院校收费上缴财务核算提出建议,包括增加二级明细科目,如何与非税收入网、国库网对账等,希望有助于编制年度决算报表。 With the treasury payment reform and non-tax revenue collection and management reform popularization, higher vocational colleges turned over financial accounting fees seem too simple to reconcile with the operation is not good. By referring to the new business accounting system and related documents, this paper puts forward suggestions on how to turn over fees to higher vocational colleges for financial accounting, including increasing secondary level subjects, reconciliation with non-tax netting and treasury network, and so on, hoping to help prepare annual statement of accounts .