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加强我国高校会计基础工作管理,能合理保证会计核算的合法合规、保证会计信息质量、有效防范舞弊及预防腐败,实现我国财政科学化精细化管理。本文从会计核算法规体系不完善、高校治理机构不健全、内部会计管理制度不健全三个方面分析了当前我国高校会计基础工作中存在的问题。针对高校会计基础工作中存在的问题,提出了加快修订财经法规体系、设置总会计师职务、建立健全内部会计管理规范等三个措施完善高校会计基础工作。
Strengthening the management of basic accounting work in higher education institutions in our country can rationally guarantee the legal compliance of accounting, ensure the quality of accounting information, prevent fraud and prevent corruption effectively, and realize the scientific and fine management of finance in our country. This article analyzes the existing problems in the basic accounting work of colleges and universities in our country from three aspects: the accounting rules and regulations system is not perfect, the university governance institutions are not perfect, and the internal accounting management system is not perfect. In view of the problems existing in the basic accounting work of colleges and universities, this paper puts forward three measures to improve the accounting foundation of colleges and universities, such as speeding up the revision of financial laws and regulations, setting up the position of chief accountant, and establishing and perfecting the internal accounting management standards.