《政府会计制度》的执行对独立设置成人高校财务管理的影响研究  

The Effect of the Government Accounting System on the Financial Management of Independent Adult CollegesChinese Full Text

作　　者：邓帅 DENG Shuai

机构地区：[1]北京宣武红旗业余大学,北京100054

出　　处：《北京宣武红旗业余大学学报》2021年第3期17-20,共4页Journal of Beijing Xuanwu Hongqi Spare-Time University

摘　　要：为优化财务信息统筹汇总,全面反映财政资金状况,《政府会计制度》于2019年1月1日起正式全面施行,此举为独立设置成人高校的财务工作带来了新思路。文章从制度的执行背景和意义出发,结合独立设置成人高校的财务特征,阐述面临的变化和挑战,并提出应对措施。The Government Accounting System has been officially implemented so as to optimize the overall planning and summarization of financial information and fully reflect the state of financial funds,which brings a new approach to the financial work of independent adult colleges.Based on the background and significance of the implementation of the system as well as the financial characteristics of independent adult colleges,this paper expounds on the resulting changes and challenges and puts forward somespecific suggestions.

关 键 词：政府会计制度 独立设置成人高校 财务管理 

分 类 号：G72[文化科学—成人教育学]