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随着国家经济的发展,我国高校的会计制度在不断完善,会计工作模式、会计核算内容以及工作方法等进行了一定程度的改革,目前已经基本形成了具有我国特色的、与我国高等教育发展需求相协调的管理体制。但是,随着体制改革的力度不断加强,高校会计核算制度也出现了一些新的问题需要解决。对这些问题进行解决,有助于促进高校财务体制健全,完善会计工作方法,从根本上促进高校整体运营。
With the development of national economy, the accounting system of colleges and universities in our country is constantly improving. The accounting work pattern, accounting contents and working methods have been reformed to a certain extent. At present, the system has the characteristics of our country and the demand for the development of higher education in our country Coordinated management system. However, with the continuous strengthening of the system reform, some new problems have emerged in the university accounting system. Solving these problems helps to improve the sound financial system in colleges and universities, improve the accounting methods, and fundamentally promote the overall operation of colleges and universities.