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随着高校会计业务的多样化,旧的高校会计制度逐渐暴露了其固有的弊端,在这一背景下高校新会计制度于2013年底出台,但其在实施之初遇到不少问题,本文从高校会计制度的演变历程入手,介绍了新会计制度在运行过程中存在的问题,最终提出针对性的对策建议。
With the diversification of accounting services in colleges and universities, the old accounting system in colleges and universities gradually exposed its inherent drawbacks. Under this background, the new accounting system in colleges and universities was introduced at the end of 2013, but encountered many problems at the beginning of implementation. The evolution course of accounting system in colleges and universities starts with the introduction of the problems existing in the operation of the new accounting system and finally puts forward some countermeasures and suggestions.