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随着公共财政体制和高等教育体制改革的不断深化,颁布至今已有10余年的《高等学校会计制度(试行)》已不能适应高校发展的需要。为此,财政部经过多次征询意见和反复斟酌修改,修订出台了最新《高等学校会计制度》,且已于2014年1月1日起开始实行。作为一名高等学校财务工作者,认真研习新旧制度,把握制度变化差异,不仅能准确把握高等学校经济活动实质,同时也能规范高等学校的会计行为,且对加强高校预算管理、会计核算、财务管理等同样具有一定现实意义。
With the continuous deepening of the public financial system and the reform of higher education system, the Accounting System for Colleges and Universities (Trial) which has been in place for more than 10 years now can no longer meet the needs of the development of colleges and universities. To this end, the Ministry of Finance has repeatedly solicited opinions and repeated discretionary changes to amend the introduction of the latest “Higher Institution Accounting System”, which has been in effect since January 1, 2014. As a financial worker in colleges and universities, earnestly study the system of new and old, and grasp the differences of system changes, not only can accurately grasp the essence of economic activities in colleges and universities, but also can regulate the accounting behavior of colleges and universities, and strengthen the university budget management, accounting, finance Management, etc. also have some practical significance.