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政府收支分类改革将形成一套包括收入分类、支出功能分类和支出经济分类在内的完整规范的政府收支分类体系,并将会对高校会计核算中面临的诸多新问题产生影响。本文阐述了政府收支分类改革的必要性及对高校财务管理的改革导向,分析了高校财务工作面临的问题,针对性提出一些建议对策,以进一步提高高校财务信息的完整性和可信性,正确反映高校办学的持续能力,进而为制定长期的发展政策提供必要的依据。
The government revenue and expenditure classification reform will form a complete and standardized government revenue and expenditure classification system including income classification, expenditure function classification and expenditure economic classification, and will have an impact on many new problems in the accounting of colleges and universities. This article expatiates on the necessity of the reform of the government revenue and expenditure classification and the orientation of the reform of financial management in colleges and universities. It analyzes the problems faced by the financial affairs of colleges and universities and puts forward some suggestions and countermeasures in order to further improve the integrity and credibility of the financial information in colleges and universities. Correctly reflect the continuing ability of running a university, and thus provide the necessary basis for the formulation of long-term development policies.