新政府会计制度对高校财务的影响研究  

Research on the Impact of the New Government Accounting System on University Finance

作　　者：宫哿[1] GONG Ge(Northeast Petroleum University,Daqing 163318,China)

机构地区：[1]东北石油大学,黑龙江大庆163318

出　　处：《中小企业管理与科技》2021年第17期94-95,共2页Management & Technology of SME

摘　　要：2019年1月1日起,新政府会计制度在我国各级各类行政事业单位开始全面实施,高等院校作为此次政府会计制度改革的主体单位之一,其会计核算规则和方式发生了重大的改变,财务工作也面临着巨大的冲击和挑战。论文从新政府会计制度改革的背景及国内外研究现状出发,阐述了新政府会计制度相比原制度的变化,并分析了新制度给高等院校财务管理带来的影响,让院校全体人员尤其是财务人员认清新制度的价值,从而主动参与这项变革活动。Since January 1,2019,the new government accounting system has been fully implemented in various administrative institutions at all levels in China.Colleges,as one of the main units of the government accounting system reform,have undergone major changes in accounting rules and methods,and the financial work is also facing huge impacts and challenges.Starting from the background of the reform of the new government accounting system and the current research status nationally and overseas,this paper explains the changes of the new government accounting system compared to the original system,and analyzes the impact of the new system on the financial management of colleges.Encouraging all institutional staff,especially the finance staff,to recognize the value of the new system,so as to take the initiative to participate in the change activities.

关 键 词：政府会计制度 高校 财务管理 

分 类 号：G647[文化科学—高等教育学] F810.6[文化科学—教育学]