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为了进一步规范高等学校财务行为,提高财务管理水平,2012年12月19日财政部颁布了新的《高等学校财务制度》。本文针对制度中要求高校应当设置总会计师、完善预算管理以及引入成本费用概念等修订内容进行了分析,并提出了落实新制度的策略。
In order to further regulate the financial behavior of colleges and universities and improve the level of financial management, the Ministry of Finance promulgated a new “financial system for higher education institutions” on December 19, 2012. This article analyzes the contents of the revision of the system that requires colleges and universities to set the chief accountant, improve the budget management and introduce the concept of cost and cost, and put forward the strategy of implementing the new system.