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随着我国国民经济的发展,综合实力增强,各大高校的发展规模加大,发展速度提高,发展的内外环境也发生巨大变化,其中财务环境变化最为重大,但是由于各种原因高校财务会计制度仍然不能满足学校发展的需要,必须对其进行重新审视,对高校财务制度改革进行探讨。本文就高校会计制度改革必然性、存在的问题、改革的构想三个方面加以简要分析。
With the development of our national economy and overall strength, the development scale and the speed of development of major colleges and universities have also changed tremendously. Both the internal and external environment for development have undergone tremendous changes. The financial environment has the most significant changes. However, due to various reasons, the financial and accounting systems Still can not meet the needs of the development of the school, we must re-examine them to explore the reform of the financial system in colleges and universities. This article briefly analyzes three aspects: the inevitability of the reform of accounting system in colleges and universities, the existing problems and the conception of reform.