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为进一步防范高校财务风险,规范会计行为、推进会计制度改革,财政部会计司启动了高校会计改革工作,并对现行的《高等学校会计制度(试行)》进行了全面的修订,通过这一系列的动作可以看出国家对高校会计制度改革的坚强决心。本文从高校面临的财务风险出发,并以此为导向对高校的会计制度改革进行了分析论述,并提出了自己的见解。
In order to further prevent financial risks in colleges and universities, standardize accounting practices and promote the reform of the accounting system, the Accounting Department of the Ministry of Finance has initiated the work of accounting reform in colleges and universities and has carried out a comprehensive revision of the current Accounting System for Colleges and Universities (Trial). Through this series Action can be seen from the state’s firm determination to reform the accounting system in higher learning institutions. Based on the financial risks faced by colleges and universities, this article analyzes and discusses the reform of accounting system in colleges and universities and puts forward my own opinions.