随着新会计准则的颁布与广泛实行,行政事业单位以及各级政府进行了许多有关会计的改革,而该举措也深刻地影响了高职院校的财务会计制度。并且近年来各大高职院校的办学理念以及运作模式等多方面都发生了很大的转变,这些因素在一定程度上促使会计环境改变,最终使得财务会计制度无法满 With the promulgation and implementation of the new accounting standards, many reforms on accounting have been carried out by administrative units and governments at all levels. This measure has also profoundly affected the financial accounting system of higher vocational colleges. And in recent years, the conception and operating mode of running a school in major high vocational colleges have undergone great changes. These factors, to a certain extent, have led to the change of the accounting environment, which eventually led to the failure of the financial accounting system to be full