基于财务风险防范视角的高校会计制度改革探讨  

University Accounting System Reform from the Perspective of Financial Risk Prevention

作　　者：薛武昭[1] 罗奡天[2] 

机构地区：[1]西安电子科技大学,西安710071 [2]西安外国语大学商学院,西安710128

出　　处：《价值工程》2013年第3期158-160,共3页Value Engineering

摘　　要：随着我国高等教育体制改革的不断深化,高等学校的办学体制、经费来源、后勤社会化、校办产业管理等内外部环境都发生了深刻的变化,为进一步防范高校财务风险,规范会计行为,2009年财政部会计司启动了高校会计改革工作,并对现行的《高等学校会计制度(试行)》进行了全面的修订。本文从风险管理理论与高校会计制度改革关联性分析出发,分析了目前高校财务风险下的会计信息质量,最后从风险防范视角探讨高校会计制度改革。With the unceasing deepening of China＇s higher education system reform, the inside and outside environment of higher school, such as education system, funding sources, logistics socialization, and school-run industry management has undergone profound changes. To further prevent the financial risk, and standardize the accounting behavior, in 2009, the Ministry of Finance Accounting Department launched the college＇s accounting reform work, and revised the current of the Higher School Accounting System （Try out）. Staring from the relevance analysis of risk management theory and the accounting system reform, this article analyzes the quality of accounting information under the current college financial risk, and finally discusses the accounting system reform from the angle of risk prevention.

关 键 词：高校 财务风险 会计制度改革 

分 类 号：F23[经济管理—会计学]