本文關(guān)鍵詞： 高校 會(huì)計(jì)制度 財(cái)務(wù)管理　出處：《中國總會(huì)計(jì)師》2014年12期 　論文類型：期刊論文

【摘要】：隨著社會(huì)主義市場(chǎng)經(jīng)濟(jì)體制的不斷發(fā)展,舊的高校會(huì)計(jì)制度已經(jīng)無法滿足現(xiàn)代高校的發(fā)展需求,為了適應(yīng)財(cái)政預(yù)算改革和高校各項(xiàng)業(yè)務(wù)發(fā)展的需要,進(jìn)一步規(guī)范高校的財(cái)務(wù)管理與會(huì)計(jì)核算體系,國家財(cái)政部頒布了新的《高等學(xué)校會(huì)計(jì)制度》,目前已正式開始實(shí)施。本文探討了高校會(huì)計(jì)制度的改革要點(diǎn),分析了新高校會(huì)計(jì)制度對(duì)高校財(cái)務(wù)管理工作的積極影響,并在此基礎(chǔ)上提出了一些在新的《高等學(xué)校會(huì)計(jì)制度》下提高高校財(cái)務(wù)管理工作的具體措施。
[Abstract]:With the continuous development of the socialist market economy system, the old accounting system in colleges and universities has been unable to meet the needs of the development of modern colleges and universities, in order to meet the needs of the financial budget reform and the development of various businesses in colleges and universities. To further standardize the financial management and accounting system of colleges and universities, the Ministry of Finance promulgated a new Accounting system for Colleges and Universities, which has been formally implemented. This paper discusses the key points of the reform of the accounting system in colleges and universities. This paper analyzes on the positive influence of the new accounting system in colleges and universities on the work of financial management in colleges and universities, and puts forward some concrete measures to improve the work of financial management in colleges and universities under the new accounting system of colleges and universities.
【作者單位】： 北京交通大學(xué)財(cái)務(wù)處;
【分類號(hào)】：G647.5

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