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高等院校会计信息失真问题,影响了国家对高等教育的预算执行,影响国家通过财政预算对教育经费的控制;本文通过对高等院校会计信息失真现象分析,找出其造成高校会计信息失真的具体原因,以此为依据,从会计人员自身素质、内部制度建设、营造良好会计环境等方面,提出防范高校会计信息失真的治理对策。
The distortion of accounting information in colleges and universities affects the state’s budget implementation of higher education and affects the state’s control of the educational funds through the budget. Based on the analysis of the distortion of accounting information in colleges and universities, this paper finds out that it causes the distortion of accounting information in colleges and universities Specific reasons, on the basis of this, from the accounting personnel themselves, the internal system construction, to create a good accounting environment, put forward to prevent the distortion of accounting information management measures.