新政府会计制度下高校会计核算的重大变革及应对方法  

Great Reform of Accounting in Colleges and Universities and Its Countermeasures under the New Government Accounting System

作　　者：杨雪婷 YANG Xueting(Financial Department,Wannan Medical College,Wuhu 241000)

机构地区：[1]皖南医学院财务处,芜湖241000

出　　处：《吉林农业科技学院学报》2020年第4期37-41,共5页Journal of Jilin Agricultural Science and Technology University

摘　　要：随着新政府会计制度的施行,高校会计核算受到了重大影响。本文重点分析了新制度给高校在会计要素、核算基础、会计报表、日常主要业务核算等方面带来的重大变革,一方面有助于提升高校财务管理水平,另一方面也给高校带来一定挑战。针对这些挑战,文章从组织领导、制度保障、人才培养和技术支持四个角度提出了应对方法,以顺利推进政府会计改革工作。With the implementation of the new government accounting system,college accounting has been greatly affected.This paper focuses on the analysis of the major changes brought by the new system to colleges and universities in the aspects of accounting elements,accounting basis,accounting statements and daily major business accounting.On the one hand,it has a positive role in promoting the financial management of colleges and universities,but it also brings some challenges to colleges and universities.Based on the actual situation of colleges and universities,this paper puts forward from the four perspectives of organizational leadership,system guarantee,talent training and technical support,in order to promote the reform of government accounting smoothly.

关 键 词：新政府会计制度 高校会计核算 重大变革 应对方法 

分 类 号：G647.5[文化科学—高等教育学]