随着公共财政体制的不断完善,以部门预算、国库集中收付、政府采购、非税收入管理、政府收支分类、国有资产管理等为主要内容的财政改革陆续实施,财政部门大力推进科学化、精细化管理,强化基础管理和基层建设工作,高校内外部环境因此而发生了深刻的变化,经济活动也越来越复杂。为此,国家对原有制度进行了修订,新的《高等学校财务制度》已经发布实施,《高等学校会计制度》也正在征求意见过程中, With the constant improvement of the public finance system, the fiscal reform with the main contents of the departmental budget, treasury centralized collection and payment, government procurement, non-tax revenue management, government revenue and expenditure classification, and state-owned assets management has been implemented one after another, and the finance department vigorously promoted scientification , Meticulous management, and strengthened basic management and grass-roots construction work. As a result, profound changes have taken place in the internal and external environment of colleges and universities, and their economic activities have also become increasingly complicated. To this end, the state has revised the original system, the new “financial system of colleges and universities” has been released and implemented, “higher school accounting system” is also in the process of soliciting opinions,