《政府会计制度》与《高等学校会计制度》差异比较研究——兼议高等学校实施《政府会计制度》的应对策略  

A Comparative Study on Government Accounting System and University Accounting System

作　　者：邵传鹏 杨在忠 SHAO Chuan-peng;YANG Zai-zhong(The Financial Department,Lanzhou Jiaotong University,Lanzhou 730070,China)

机构地区：[1]兰州交通大学财务处,兰州730070

出　　处：《兰州交通大学学报》2021年第2期136-140,共5页Journal of Lanzhou Jiaotong University

摘　　要：比较发现,《政府会计制度》与《高等学校会计制度》在制度基础、核算基础和模式、会计要素与会计报告以及基本建设核算模式方面存在显著差异.针对以上差异,高等学校应采取以下策略,以便顺利衔接新旧会计制度:加强内控制度建设;加强资产管理;提高会计人员综合素质;加强财务信息化建设;加强代管款项和往来款项的清理等.It is comparatively found that there are significant differences between Government Accounting System and University Accounting System in institutional basis,accounting basis and mode,accounting elements and accounting reports,and accounting modes of capital construction.In view of the above differences,colleges and universities should smoothly connect the new and old accounting systems by strengthening the construction of internal control system and asset management,improving the overall quality of accounting personnel and enhancing the construction of financial informalization and the clear-up of escrow funds and current funds.

关 键 词：高等学校 政府会计制度 差异 比较 应对策略 

分 类 号：F233[经济管理—会计学]