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随着我国市场经济的蓬勃发展与财税改革的不断深入,在经国务院批准下,财政部、国家税务总局于2011年共同颁布了营业税改增值税试点方案,起先在上海的交通运输业与部分现代服务业展开试点。“营改增”的不断推进也促使我国高校财务改革逐步发展与完善。本文针对“营改增”对我国高校财务管理的影响作出分析,并探究高校财务管理在“营改增”不断推进中应当实施的对策。
With the vigorous development of China’s market economy and the deepening fiscal and taxation reform, with the approval of the State Council, the Ministry of Finance and the State Administration of Taxation jointly promulgated the pilot program of business tax reform and value-added tax in 2011. At first, the transportation industry in Shanghai and part of the modern Service start pilot. The continuous promotion of “camp to increase” also prompted the gradual development and improvement of financial reform in China’s colleges and universities. This article analyzes the influence of “Yingzengzeng” on the financial management of colleges and universities in our country, and explores the countermeasures that should be implemented in the continuous improvement of financial management in colleges and universities.