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为了进一步提高事业单位会计业务处理的合法性、合规性,2013年财政部颁布了《高等学校会计制度》,并于2014年1月1日起实施。新的会计制度的颁布对于提高资金的使用效率以及学校的整体财务管理水平,起到了很好的推动作用。本文就高校新会计制度的主要变化以及新会计制度下财务工作中存在的问题进行阐述,并提出今后高校财务工作努力的方向。
In order to further improve the legitimacy and compliance of the accounting business of public institutions, the Ministry of Finance promulgated the “Accounting System for Colleges and Universities” in 2013 and came into effect on January 1, 2014. The promulgation of a new accounting system has played a very good role in promoting the efficiency of the use of funds and the overall financial management of the school. This article expounds the major changes of the new accounting system in colleges and universities as well as the problems existing in the financial work under the new accounting system. It also points out the direction of financial work in colleges and universities in the future.