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随着社会主义市场经济体制的不断发展,在1998年开始实施的《高等学校会计制度(试行)》已经无法满足现代高校的发展需求,为适应财政预算改革和高等学校经济业务发展需要,进一步规范高等学校的会计核算,提高会计信息质量和财务管理水平,实现高校资金的最大使用效益,2009年、2010年、2013年国家财政部三次修订了《高等学校会计制度(试行)》内容,新高校会计制度应运而生。在新高校会计制度体制下,不仅加强了各大高校财务工作的管理与监督,同时也大大促进了高校的健康、稳定发展。本文主要分析了高校会计制度改革要点,以及新高校会计制度对高校财务管理工作的积极影响。
With the continuous development of the socialist market economy, the Accounting System for Colleges and Universities (Trial Implementation) started in 1998 has failed to meet the development needs of modern colleges and universities and is further standardized in order to meet the needs of the budget reform and the economic development of higher education institutions Colleges and universities to improve the quality of accounting information and financial management, the maximum use of funds to achieve the effectiveness of colleges and universities, in 2009, 2010, 2013, the Ministry of Finance revised the “Higher Institution of Accounting System (Trial)” content three times, the new university Accounting system came into being. Under the system of accounting system of new colleges and universities, not only the management and supervision of the financial affairs of universities and colleges have been strengthened, but also the healthy and stable development of colleges and universities has been greatly promoted. This article analyzes the main points of the reform of the accounting system in colleges and universities and the positive impact of the new university accounting system on the financial management in colleges and universities.