省属高校执行政府会计制度问题探究  

Exploration on the Implementation of Government Accounting System in Provincial Colleges and Universities

作　　者：王宏[1] 王晓东[1] WANG Hong;WANG Xiao-dong(Harbin University of Science and Technology,Harbin 150010,China)

机构地区：[1]哈尔滨理工大学,哈尔滨150010

出　　处：《中小企业管理与科技》2020年第12期84-85,共2页Management & Technology of SME

摘　　要：自高校会计制度推行以来,我国的高校会计制度经历了几次完善,为高校财务工作提供制度上的保障,这对于推动高校教育的规范化起到了实际作用。新政府会计制度的实施,不仅有利于规范财务核算行为,提高财务信息质量,而且有助于全面反映预算执行情况,提高财务透明度,但由于新政府会计制度实施时间短,核算体系复杂,因此在实施过程中还存在一些有待解决的问题。论文从政府会计制度的实施情况出发,对省属高校政府会计制度实施过程中可能存在的共性问题进行了分析,并针对性提出合理的建议对策,以期有助于新政府会计制度的进一步研究与实施。Since the implementation of the accounting system in colleges and universities,the accounting system in colleges and universities in China has experienced several improvements,which has provided institutional guarantee for financial work in colleges and universities,which has played a practical role in promoting the standardization of higher education.The implementation of the new government accounting system is not only conducive to standardizing financial accounting behavior,improving the quality of financial information,but also can comprehensively reflect the budget implementation and improve financial transparency.However,due to the short implementation time and complex accounting system of the new government accounting system,there are still some problems need to be solved in the implementation process.Starting from the implementation of the government accounting system,this paper analyzes the common problems that may exist in the implementation of the government accounting system in provincial colleges and universities,and puts forward reasonable suggestions and countermeasures,so as to contribute to the further research and implementation of the new government accounting system.

关 键 词：高等学校 政府会计制度 问题探究 

分 类 号：G647.5[文化科学—高等教育学]