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从整体来看,会计工作属于一门集理论与实践为一体的重要应用科学,它不仅具备着完善且优越的管理体系,同时还有着一套行之有效的专业操作规程,因此,会计工作不论是理论性还是实践性都较为突出。而目前,随着我国中职学校财务管理方面的变革不断加深,使得传统会计核算制度开始面临非常大的局限和挑战。以收付实现制为记账基础的中职学校会计核算制度的不足进行分析,从而让中职学校的会计核算所沿用的收付实现制向权责发生制转型,这对于当前各大中职学校的财务管理而言有着极大的帮助。
As a whole, accounting work belongs to an important application science integrating theory and practice. It not only has a sound and superior management system, but also has a set of effective professional operating procedures. Therefore, Is theoretical or practical are more prominent. At present, with the continuous deepening of financial management reform in secondary vocational schools in our country, the traditional accounting system begins to face very big limitations and challenges. To collect and pay as the basis for the accounting system of secondary accounting schools to analyze the shortcomings, so that accounting schools in secondary vocational schools to use the cash basis of the realization of the transfer of power generation system, which for the current major job School financial management is of great help.