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随着社会的发展,人们对教育的重视程度逐渐的加强,同时为适应高等学校经济业务发展需要,国家推出了新《高等学校会计制度》,在新制度中,对以前制度中的问题进行了整改,保留了一些科学、合理的政策,同时,加入了一些新的内容,其中最重要的就是基建并账业务,然而在多种因素的影响下,在实际应用中还会存在一些问题,使其对高校的会计工作造成了一定影响。因此,为了能够对其进行更好的应用,本文就对新高校会计制度下基建并账业务进行了阐述,然后将现今阶段中存在的问题进行了讨论,最后,提出了相应的对策进行整改,为各大高校的应用提供参考。
With the development of society, people pay more attention to education. At the same time, in order to meet the needs of economic development in higher education institutions, the state has launched a new “higher school accounting system”. In the new system, Rectification and reform, some scientific and reasonable policies have been retained. At the same time, some new contents have been added. The most important one is rectification and capitalization. However, under the influence of many factors, there are still some problems in practical application so that It has a certain impact on the accounting work in colleges and universities. Therefore, in order to make a better application of it, this paper elaborates on the infrastructure construction and accounting business under the accounting system of the new university, and then discusses the problems existing in the current stage. At last, it puts forward some countermeasures, For the major colleges and universities to provide a reference.