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2014年1月1日起施行的新《高等学校会计制度》在会计科目设置上兼顾了预算与核算的双重性,科目设置多层次交叉,比较繁复,若按传统的纵向垂直会计科目,势必增加财务人员操作难度。本文基于神州浩天高校财务软件的辅助核算功能,对其合理规范设置会计科目、部门科目及预算、项目以优化高校事业支出核算的方法进行分析。
Since January 1, 2014, the new Accounting System for Colleges and Universities has taken into account the dual nature of budget and accounting in the setting of accounting subjects. The subjects are set to be multi-level and complicated. If the traditional vertical and vertical accounting subjects are to be increased, Financial staff operational difficulty. Based on the supporting accounting function of financial software of China Haotian University, this paper analyzes how to set accounting, departmental, budget and project rationally in order to optimize the calculation of college career expenditure.