随着经济体制改革的不断完善和发展以及高等教育体制改革的不断深入,我国的高等教育事业取得了质和量的飞跃。高校在办学结构、经费来源、招生与就业、后勤社会化等领域已逐步与市场接轨,高校财务环境发生了较大的变化,深化会计核算,提高会计信息质量显得尤为重要。本文从实际出发,阐 With the constant improvement and development of the economic system reform and the deepening of the reform of the higher education system, China’s higher education has made a qualitative and quantitative leap forward. Colleges and universities have gradually merged with the market in the fields of school structure, funding sources, enrollment and employment, and logistics socialization. The financial environment of universities has undergone major changes. Deepening accounting accounting and improving the quality of accounting information are particularly important. This article set out from the reality