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本文基于工作经验,分析了高校办学规模与会计核算体系设置的现状,指出了高校会计核算体系设置中存在的一些问题,并着重介绍了改进资产核算方法,增强资产核算的灵活性和健全资产核算机制等多种应对措施及其具体运用。希望给相关人员一些启迪和思考,在这方面深入探索和研究,积极促进我国高校办学规模的不断扩大并在这个过程中完善会计核算体系促进高校的不断发展和教育事业的不断进步。这是新时期促进我国高校向现代化高等院校发展的必然要求。
Based on the working experience, this paper analyzes the current situation of the establishment of the scale and accounting system of colleges and universities, points out some problems in setting up the accounting system of colleges and universities, and emphatically introduces the methods of improving the methods of asset accounting, enhancing the flexibility of asset accounting and sound asset accounting Mechanism and other countermeasures and their specific application. We hope to give some enlightenment and reflection to relevant personnel. We will explore and study in this area in depth and actively promote the continuous expansion of the scale of running a university in our country. In the process, we will improve the accounting system and promote the continuous development of higher education institutions and education. This is a necessary requirement for promoting the development of our colleges and universities to modern institutions of higher learning in the new period.