文章分析了高校会计与财务复杂性五方面的体现,即出台会计制度难、界定财务目标难、预算复杂、改革财务管理体制难、管理会计应用难,并从理论上对复杂性阐释。 This article analyzes the five aspects of the accounting and financial complexity of colleges and universities, namely, the introduction of accounting system is difficult, the definition of financial goals is difficult, the budget is complex, the reform of financial management system is difficult, the application of management accounting is difficult, and the complexity of the theoretical interpretation.