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随着高等教育规模的不断扩大,经费总量不断增长,客观上要求配置好、使用好高校的资金,达到资金利用的高效率和高质量应用。随着公共财政的不断细化,教育改革的不断深入,对于高校的财务管理以及对应的管理体制也提出了更高的要求,高校的财务管理者要提供更加完整和真实的会计信息,以满足社会各界对于信息的公开要求。新的高校会计制度通过长达五万余字来详细规定了会计科目和财务报表的编制,同时,新的高校会计制度全面的规范了高校经济事项的确认和计量,记录和报告。与原制度相比较,新高校会计制度实现了突破和创新。
With the continuous expansion of the scale of higher education, the total amount of funds is constantly increasing, which requires objectively the allocation of funds and utilization of the funds of colleges and universities so as to achieve the high efficiency and high-quality utilization of funds. With continuous refinement of public finance and continuous deepening of education reform, higher requirements have also been put forward for the financial management and corresponding management system of colleges and universities. Financial administrators in colleges and universities should provide more complete and true accounting information to satisfy Public requirements for the public information. The new university accounting system regulates the compilation of accounting subjects and financial statements through more than 50,000 words. At the same time, the new university accounting system comprehensively standardizes the confirmation and measurement, recording and reporting of the economic affairs of colleges and universities. Compared with the original system, the new university accounting system to achieve a breakthrough and innovation.