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高校部门决算报表与其它所有行政事业单位一样都按财政部下发的统一报表格式、编制要求及软件进行编制,但高校财务收支项目具有一些特殊性,而报表及报表项目的设置没有考虑到高校的特殊情况,编制的决算报表无法全面真实地反映高校的财务信息等。本文主要针对目前高校部门决算报表存在的一些问题,深层次地剖析这些问题存在的原因,并提出一些改进和完善的对策。
The final accounts of university departments, like all other administrative institutions, have the same format and compilation requirements and software compilation issued by the Ministry of Finance. However, the financial revenue and expenditure items of colleges and universities have some particularities. However, the statements and statements are not set in colleges and universities Of the special circumstances, the final accounts prepared by the report can not be fully and truly reflect the financial information of colleges and universities. This article mainly aims at some problems existing in the final accounts of the university departments at present, deeply analyzes the reasons of these problems, and proposes some improvements and perfect countermeasures.