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当前,国内高等教育体制改革持续推进,相关的高校会计制度在某些部分表现出与高校发展需要的不相符合,无法到位、精确、灵敏的对财务数据进行及时反馈。由此,本文对于高校会计制度目前表现出的不足尝试列举,并依据形势发展的要求提出相关建议,以期促进高校会计制度向方便实用、高效准确的方向发展。
At present, the institutional reform of higher education in our country continues to advance. Relevant institutions of higher learning in some parts of the accounting system do not meet the needs of the development of colleges and universities, and can not provide timely, accurate and sensitive feedback on financial data timely. Therefore, this article attempts to enumerate the current inadequacies of the accounting system in higher education institutions, and puts forward relevant suggestions according to the requirements of the situation development so as to promote the convenient, efficient and accurate development of the accounting system in colleges and universities.