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新《高等学校财务制度》和《高等学校会计制度》已执行。为了解两个制度执行对高职院校经济运行的影响,采取实地调查、数据采集、专家咨询相结合方法,对新旧制度变化和不同学校运行情况差异的原因等内容进行研究,找出对学校产生的有利和不利影响,为学校财务管理等提供帮助,对学校改革和发展具有一定积极意义。
The new “financial system of colleges and universities” and “higher school accounting system” has been implemented. In order to understand the impact of the implementation of the two systems on the economic operation of higher vocational colleges, a combination of field survey, data collection and expert advice was used to study the changes in the old and the new systems and the reasons for the differences in the operation of different schools. The favorable and unfavorable effects that have been produced will be helpful to the financial management of schools and so on, which will be of positive significance to the reform and development of schools.