论文部分内容阅读
财务制度侧重于对单位财务行为的管理和监督,而会计制度偏重于经济业务的核算和记录,两者之间既有联系又有区别,相互影响又相互促进。本文着眼于高等学校财务制度和会计制度的协调性问题,从管理目标、会计要素概念和财务报告等方面分析了两种制度的不协调,并从制定目的、制定依据和制定部门三方面对其原因进行分析,最后提出加强制度功能定位、做好制度内容分工的建议。
The financial system focuses on the management and supervision of the unit’s financial activities, while the accounting system emphasizes the accounting and recording of economic operations. There are both connections and differences between the two, influencing each other and promoting each other. This article focuses on the coordination of the financial system and the accounting system in colleges and universities. It analyzes the incompatibility of the two systems from the aspects of the management objectives, the concept of accounting elements and the financial reports, and from the three aspects of the formulation of the objective, the formulation of the basis and the formulation of the department The reason carries on the analysis, finally proposed to strengthen the system function localization, completes the system content division of labor suggestion.