高等学校项目核算模式下的《政府会计制度》的实施--以M大学为例  

Implementation of"Government Accounting System"under the Project Accounting Mode of Colleges and Universities——Take M University as an example

作　　者：杨学琴[1] YANG Xue-qin

机构地区：[1]大连理工大学

出　　处：《当代会计》2020年第19期124-127,共4页Contemporary Accounting

摘　　要：高等学校作为事业单位的重要组成部分,目前正处于《政府会计制度》实施的调整和适应阶段。以规模较大的研究型大学M大学为例,通过充分分析学校目前的部门、项目和科目的三维核算和财务管理模式,在严格遵循《政府会计制度——行政事业单位会计科目和报表》的规定和《衔接规定》的要求基础上,研究如何在不改变现有的高等学校会计核算和财务管理基础模式的前提下,准确顺利实施《政府会计制度》,以期为高等学校《政府会计制度》实施过程中的项目管理和资金控制做出一些实践指引。As an important part of public institutions,colleges and universities are currently in the adjustment and adaptation stage of the implementation of the"Government Accounting System".Take M University,a large-scale research university,as an example.By fully analyzing the three-dimensional accounting and financial management models of the school’s current departments,projects,and subjects,it strictly follows the"Government Accounting System-Accounting Subjects and Reports of Administrative Institutions"On the basis of the regulations and the requirements of the“Convergence Regulations”,we will study how to accurately and smoothly implement the“Government Accounting System”without changing the existing basic mode of accounting and financial management of colleges and universities,with a view to becoming the“Government Accounting System”of colleges and universities.Provide some practical guidelines for project management and capital control during implementation.

关 键 词：政府会计制度 研究型大学 新旧会计制度实施 

分 类 号：F810.6[经济管理—财政学] G647.5[文化科学—高等教育学]