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随着我国经济体制改革的不断深入,高等教育改革也取得了突破性进展。高校在办学模式、经费来源、后勤保障服务等领域发生了较大的变化。与此同时,高校的财务环境也发生了较大的改变。为适应高等教育改革发展的新要求,本文结合2014年1月1日施行的新《高等学校会计制度》,对高校会计核算制度中存在的主要问题进行了分析,并且提出相应的解决对策。进一步规范了高校的会计行为,提高了高校会计核算质量,为高校决策提供真实完整的会计信息。
With the continuous deepening of China’s economic reform, higher education reform has made breakthrough progress. Colleges and universities have undergone major changes in areas such as mode of running schools, funding sources and logistics support services. At the same time, the financial environment of colleges and universities has also undergone major changes. In order to meet the new requirements of the reform and development of higher education, this article analyzes the major problems existing in the accounting system of colleges and universities in light of the new Accounting System for Colleges and Universities implemented on January 1, 2014, and puts forward corresponding solutions. Further standardize the accounting behavior of colleges and universities, improve the quality of accounting in colleges and universities, and provide real and complete accounting information for college decision-making.