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随着政府对高校投入的增加,以及办学形式多样化和办学规模的变化,使高校的经济业务不断增长和日趋复杂。前台报账作为高校财务管理的重要部门,负责处理高校发生的大部份经济业务。加强前台报账工作的管理,提高会计人员技术水平和业务处理能力,以便及时、正确地处理日益复杂的经济业务,为会计报表提供真实、有效的会计信息,前台报账人员的业务素质和业务技能往往反映一所学校的财务管理水平。
With the increase of government investment in colleges and universities, as well as the diversification of the forms of running schools and the changes in the scale of running schools, the economic business of colleges and universities is constantly growing and becoming more and more complicated. Front desk reimbursement as an important department of university financial management, responsible for dealing with most of the economic operations of colleges and universities. Strengthen the management of front-end reimbursement, improve the technical level and business handling capacity of accountants in order to timely and correctly handle the increasingly complicated economic business and provide real and effective accounting information for the financial statements. The professional qualities and business skills of the front-end reimbursement personnel are often Reflects the financial management of a school.