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伴随着我国各大高校办学规模的不断壮大,办学主体呈现出了多样化趋势,加上教育经费的日益增加,高校财务愈来愈走向复杂化的道路。而财务报账工作是高校财务管理当中最为基础的一部分,它关系着会计信息质量是否达标,在很大程度上影响到管理者的决策。本文针对高校财务报账流程的具体情况展开讨论,并结合华侨学校的特点进行深入分析,希望能够一次推动高校财务管理的建设发展。
With the continuous expansion of the scale of running a school in major universities in our country, the main body of running a school shows a trend of diversification. Coupled with the increasing funding for education, colleges and universities have increasingly taken a more complicated approach to finance. Financial accounting work is one of the most basic part of the financial management of colleges and universities. It relates to whether the quality of accounting information is up to standard and largely affects the managers’ decision-making. This article discusses the specific conditions of the financial reporting process in colleges and universities, and analyzes the characteristics of overseas Chinese schools in-depth analysis, hoping to promote the construction and development of financial management in colleges and universities.