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进入新时期,伴随高校规模的不断扩大,高校教育制度的不断深入和改革——办学结构、招生就业、后勤保障等,市场化下的高校财务核算逐步成为需要不断改革和完善的财务管理中的核心部分,今年刚实施的《高等学校会计制度》对高校的财务质量和管理水平的提高,资金管理的科学化,起到了指导、规范的作用,有利于高校财务的健康积极可持续发展。但在实际的财务管理和核算中,目前高校的现行运行程序、制度和模式都还难以与新施行的制度紧密结合,这给高校的财务管理和核算工作带来了诸多的问题,本文笔者根据从自身的经验实际出发,对高校财务的核算当前存在这的问题进行阐述,并提出了自己的针对性对策。
In the new period, with the continuous expansion of the university scale, the continuous deepening and reform of the university education system - the school structure, enrollment and employment, logistics support, under the market-oriented financial accounting colleges and universities gradually become the need for continuous reform and improvement of financial management At the core part, the “Institution of Higher Education Accounting System” just implemented this year has played a guiding and normative role in improving the financial quality and management of colleges and universities and in the scientific management of funds. It is conducive to the healthy and sustainable financial development of colleges and universities. However, in the actual financial management and accounting, the current operating procedures, systems and models of colleges and universities are still difficult to be closely integrated with the newly implemented system, which brings many problems to the financial management and accounting of colleges and universities. In this paper, Based on the actual experience of our own, we elaborate on the existing problems in the accounting of university finance and put forward our own countermeasures.