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高校新会计制度的实施,标志着高校财务管理工作正向着规范化、精细化迈进,但同时高校财会人员面临着新的挑战。本文首先阐述了新会计制度的主要变化,提出了新制度实施过程中存在的问题,最后提出了新制度实施策略,以便为高校财会人员顺利实施新会计制度提供几点参考意见。
The implementation of the new accounting system in colleges and universities indicates that the financial management in colleges and universities is moving toward standardization and refinement, but at the same time, the financial and accounting personnel in colleges and universities are facing new challenges. This article first expounds the major changes of the new accounting system, puts forward the problems existing in the implementation of the new system, and finally puts forward the strategy of implementing the new system so as to provide some reference suggestions for the smooth implementation of the new accounting system by the accountants in colleges and universities.