权责发生制在高校应用难点及对策研究——以M高校为例  

On the Difficulties and Countermeasures of the Accrual System in Universities:Taking University M as an Example

作　　者：李一 王欢 LI Yi;WANG Huan(Wannan Medical College,Wuhu Anhui 241000,China;Tongling University,Tongling Anhui 244061,China)

机构地区：[1]皖南医学院财务处,安徽芜湖241000 [2]铜陵学院会计学院,安徽铜陵244061

出　　处：《铜陵学院学报》2021年第5期20-22,33,共4页Journal of Tongling University

摘　　要：文章立足于高校实际,以权责发生制的应用为切入点,分析了2019年以来高校施行政府会计制度过程中面临的难题,以具体经济事项的会计处理为载体,探讨了业务处理的方法及对策。高校只有自上而下的理清各类事项的财权关系,建立健全相关制度,加快信息共享平台建设,进一步提升财务人员的业务能力,才能使政府会计制度的执行落到实处。Based on the reality of colleges and universities,taking the application of accrual basis as the breakthrough point,this paper analyzes the problems in the process of implementing the government accounting system in colleges and universities since 2019,and probes into the methods and countermeasures of business processing with the accounting treatment of specific economic matters as the carrier.Only by clarifying the financial power relationship of all kinds of matters from top to bottom,establishing and improving relevant systems,accelerating the construction of information sharing platform,and further improving the professional ability of financial personnel,can the implementation of the government accounting system be implemented.

关 键 词：政府会计制度 权责发生制 高校财务管理 

分 类 号：F275.2[经济管理—企业管理]