2013年出台了新的高等学校会计制度,并于2014年开始执行。本文在分析新版高等学校会计制度出台的背景之后,对新旧两版高等学校会计制度进行了对比分析,发现在总说明、会计科目、会计报表等方面都存在差异。然后就其存在差异的原因进行了解读并提出了新高等学校会计工作顺利实施的几点建议。 In 2013, a new accounting system for higher education institutions was introduced and implemented in 2014. After analyzing the background of the new accounting system of colleges and universities in our country, this article makes a comparative analysis of the accounting systems of the new and old colleges and universities, and finds that there are differences in the general explanation, accounting subjects and accounting statements. Then it explains the reasons for the differences and puts forward some suggestions on the smooth implementation of accounting work in new institutions of higher learning.