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为了适应我国飞速发展的社会经济发展形势,高校新会计制度在2014年正式颁布和实施,为高校各项工作的开展提供了科学的依据与保障。然而,高校新会计制度在执行过程中也还存在一些问题,本文主要对高校新会计制度在执行过程中存在的问题进行浅析,并提出高校完善和适应新会计制度的合理建议。
In order to meet the rapid development of social and economic development in our country, the new accounting system of colleges and universities was formally promulgated and implemented in 2014, which provides a scientific basis and guarantee for the implementation of various tasks in colleges and universities. However, there are still some problems in the implementation of the new accounting system in colleges and universities. This article mainly analyzes the problems existing in the implementation of the new accounting system in colleges and universities, and puts forward reasonable suggestions for colleges and universities to perfect and adapt to the new accounting system.