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在我国高等院校财务管理工作中,会计核算一直处在核心的地位,需要不断地在教育改革中进行完善,这对于我国高等院校的不断发展壮大有着极其重要的意义。新高校会计制度的颁布和实施,对于提升我国高等院校财务管理质量,科学有效地管理高校资金,促进高校文化健康发展具有重要意义。但是目前我国高等院校的会计核算工作无法与新的会计制度相适应,这就导致了在新高校会计制度视角下,当前阶段我国高校在会计核算工作方面仍面临着比较严峻的问题。本文将从新高校会计制度入手,对新制度下的会计核算所存在的问题进行分析研究,并探讨解决方案,找到针对新制度下会计核算的出路。
In the financial management of higher education institutions in our country, accounting has always been at the core of the need to constantly improve the education reform, which for our country’s continuous development and growth of colleges and universities is extremely important. The promulgation and implementation of the new university accounting system is of great significance for improving the quality of financial management in colleges and universities, scientifically and effectively managing college funds and promoting the healthy development of college culture. However, at present, the accounting work in institutions of higher learning in our country can not be adapted to the new accounting system, which leads to the colleges and universities in the current stage still facing more serious problems in the accounting work at the current stage from the perspective of the new university accounting system. This article will start from the new university accounting system, the accounting system under the new system analysis and research problems, and to explore solutions to find the way out for accounting under the new system.