高校往来账务处理中常见问题及对策  

Problems and Countermeasures on Open Credit Management in College

作　　者：王敏[1] 

机构地区：[1]湖北第二师范学院财务处,武汉430205

出　　处：《湖北第二师范学院学报》2016年第4期53-56,共4页Journal of Hubei University of Education

摘　　要：往来款项作为高校财务管理的一项重要内容,其有效地缓解了高校资金运转压力,然而在往来账务处理中高校存在着管理认识不足、会计基础工作不规范、财务内控制度不健全等问题。为此,高校应当改变过去"轻往来、重收支"的错误观念,吸收先进管理经验与方法,加强制度建设、规范会计核算、提高会计人员专业素质,不断改进往来款项管理模式,以满足高校当前发展对资金的迫切需求。As an important part of the financial management in colleges,open credit effectively ease the pressure on the operation of the college funds. However,there still remain some problems such as inadequacy knowledge about management,accounting foundation work being not standard and unsound internal financial control system,etc. For this reason,colleges should change the past misconception of ＂despising current account but thinking highly of payments＂,absorb advanced management experience and methods,strengthen the construction of system,standardize the accounting and improve the professional competence of accounting personnel. We need constantly improve the management mode of current account in order to meet the colleges＇ urgent needs of capital for their current development.

关 键 词：高校 财务管理 往来款项 会计核算 

分 类 号：G475[文化科学—教育学]