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高校财务报告是高校财务管理工作成效及问题的集中体现,高校财务报告也一直是财务管理工作的重要内容之一。但在财务报告制度推行多年以后的今天,其质量方面却仍然存在着许多问题,财务报告质量不高甚至流于形式完全起不到管理作用的情况比比皆是,所以如何提升高校财务报告质量,如何对其质量进行正确评价就应该是我们所关注的重点。本文从当前高校财务报告质量现状入手,结合实际谈谈如何提升其质量,从而起到推动高校财务管理工作质量提升的作用。
The financial reports of colleges and universities are the embodiment of the effectiveness and problems of financial management in colleges and universities. The financial reports of colleges and universities have also been one of the important contents of financial management. However, many years after the implementation of the financial reporting system, there are still many problems in its quality. The quality of financial reporting is not high or even disappears in the form of management, so how to improve the quality of university financial reporting, How to properly evaluate its quality should be the focus of our attention. This article starts with the current situation of financial reporting quality in colleges and universities, and talks about how to improve its quality in order to promote the quality of financial management in colleges and universities.