论文部分内容阅读
随着高校教育事业的快速发展,高校的教育模式、管理体制等都发生了巨大变化,高校会计信息的披露也必须适应高校发展的客观要求,因此要加快对高校会计核算方式的改革、进一步健全会计科目、完善会计报告,不断提高会计信息的质量,全面、客观、真实地反映高校的实际财务状况,以满足会计信息使用者的需要。
With the rapid development of higher education, the educational model and management system of colleges and universities have undergone tremendous changes. The disclosure of accounting information in colleges and universities must also meet the objective requirements of the development of higher learning institutions. Therefore, it is necessary to speed up the reform of the accounting methods of higher education and to further improve Accounting subjects, improve accounting reports, and constantly improve the quality of accounting information, a comprehensive, objective and true reflection of the actual financial situation of colleges and universities to meet the needs of accounting information users.