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自1998年1月1日颁布至今,《高等学校会计制度》》(试行)已经施用了16年,随着高等教育改革、政府收支类改革和高校资金筹措的多元化发展,原制度已经不能适应高校会计制度发展的要求,不能适应高等教育体制、公共财政体制改革发展的需要,无法完整的反映高校会计核算情况。为此,财政部对原制度进行了全面修订,制定出了新的高校会计制度。新制度的出现对于促进高校会计制度稳定健康可持续发展,具有重要的意义。
Since the promulgation date of January 1, 1998, the Accounting System for Colleges and Universities (Trial) has been in use for 16 years. With the diversification of higher education reform, government revenue and expenditure reforms and the financing of colleges and universities, the original system has failed Adapt to the requirements of the development of accounting system in higher education institutions, can not meet the needs of higher education system and public finance system reform and development, can not fully reflect the accounting of higher learning institutions. To this end, the Ministry of Finance conducted a comprehensive revision of the original system and formulated a new system of university accounting. The emergence of the new system is of great significance to promoting the stable, healthy and sustainable development of the accounting system in higher education institutions.