《政府会计制度》下高校基建财务管理的探讨  

Discussion on Financial Management of Infrastructure Construction in Colleges and Universities under the Government Accounting System

作　　者：孙虹[1] SUN Hong(Xi’an Shiyou University)

机构地区：[1]西安石油大学

出　　处：《当代会计》2022年第18期67-69,共3页Contemporary Accounting

摘　　要：2019年年初,新的财务制度已经在高校落地实施.在实施初期,学校基建与事业账融合问题凸显,影响了核算和资料质量管理的整体水平.在新核算体系下,基建会计核算科目设置、核算项目、新科目的会计核算、特殊项目会计核算、基建项目会计报表的披露方式、投入基础建设工程成本核算范围等均发生了变化.文章阐述了高校基础建设会计核算制度的变迁和政府会计制度下基础建设会计核算的演变情况,分析了基建会计核算存在的问题,讨论了新旧《政府会计制度》变化对国家基建财务会计制度的影响,并提出了在《政府会计制度》下提高基建财务核算管理水平的措施,以供参考.At the beginning of 2019,the new financial system has been implemented in colleges and universities.At the initial stage of implementation,the integration of school infrastructure and business accounts was highlighted,which affected the overall level of accounting and data quality management.Under the new accounting system,changes have taken place in the setting of infrastructure construction accounting subjects,accounting projects,accounting of new subjects,accounting for special projects,disclosure of infrastructure construction project accounting statements,and the scope of cost accounting for investment in infrastructure projects.This paper expounds the changes of the accounting system for infrastructure construction in colleges and universities and the evolution of the accounting system for infrastructure construction under the government accounting system,analyzes on the problems existing in infrastructure construction accounting,discusses on the influence of the changes of the new and old government accounting system on the financial accounting system for national infrastructure construction,and puts forward some measures to improve the management level of financial accounting for infrastructure construction under the government accounting system for reference.

关 键 词：财政会计制度 基建财务管理 高校 

分 类 号：G647.5[文化科学—高等教育学]