新高校会计制度下的高校财务管理研究

发布时间：2018-02-28 03:34

本文关键词： 高校会计制度财务管理　出处：《中国总会计师》2014年12期 　论文类型：期刊论文

【摘要】：随着社会主义市场经济体制的不断发展,旧的高校会计制度已经无法满足现代高校的发展需求,为了适应财政预算改革和高校各项业务发展的需要,进一步规范高校的财务管理与会计核算体系,国家财政部颁布了新的《高等学校会计制度》,目前已正式开始实施。本文探讨了高校会计制度的改革要点,分析了新高校会计制度对高校财务管理工作的积极影响,并在此基础上提出了一些在新的《高等学校会计制度》下提高高校财务管理工作的具体措施。
[Abstract]:With the continuous development of the socialist market economy system, the old accounting system in colleges and universities has been unable to meet the needs of the development of modern colleges and universities, in order to meet the needs of the financial budget reform and the development of various businesses in colleges and universities. To further standardize the financial management and accounting system of colleges and universities, the Ministry of Finance promulgated a new Accounting system for Colleges and Universities, which has been formally implemented. This paper discusses the key points of the reform of the accounting system in colleges and universities. This paper analyzes on the positive influence of the new accounting system in colleges and universities on the work of financial management in colleges and universities, and puts forward some concrete measures to improve the work of financial management in colleges and universities under the new accounting system of colleges and universities.
【作者单位】：北京交通大学财务处;
【分类号】：G647.5

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