胡锦涛指出,高校是培养人才的重要基地。随着高等学校资金筹集渠道的多元化和经济活动的日趋频繁,高校会计核算已经进入了电算化、网络化时代。自20世纪80年代以来高校会计电算化经历了从无到有、从小到大的发展过程。据估算目前全国大约有90%以上的高校实现了会计电算化并逐步 Hu pointed out that colleges and universities are an important base for training qualified personnel. With the diversification of fund-raising channels and the increasing economic activities in colleges and universities, the accounting of colleges and universities has entered the age of computerized and networked. Since the 1980s college accounting computerization has experienced from scratch, from small to large development process. It is estimated that at present about 90% of colleges and universities across the country have realized the accounting computerization and gradual