本文通过对新旧高校会计制度在会计核算基础、核算主体、会计科目等方面的变化比较,引发对新旧制度衔接工作的思考,立足本职工作,提出需要加强和重点实行的几项工作,以保证新高校会计制度在笔者工作院校的顺利过渡实施。 By comparing the changes of the accounting system of the old and the new colleges and universities with the accounting basis, accounting subjects and accounting subjects, this paper initiates the thinking on the connection between the old and the new systems and puts forward several tasks that need to be strengthened and emphatically implemented according to their own jobs so as to ensure that new College accounting system in the author’s work colleges and universities smooth transition implementation.