新旧《高等学校财务制度》对比分析与优化策略研究  

Comparative Analysis and Optimization Strategy Research of the Old and New/Financial Systems of Colleg⁃es and Universities

作　　者：常学皊 马美玲 刘玉叶 CHANG Xueling;MA Meiling;LIU Yuye

机构地区：[1]安徽职业技术学院财务处,安徽合肥231600 [2]安徽职业技术学院智慧财经学院,安徽合肥231600

出　　处：《安徽职业技术学院学报》2023年第3期46-50,共5页Journal of Anhui Vocational & Technical College

基　　金：2022年度省级高校科学研究项目“数智时代ESG信息披露实践研究”(2022AH052038)。

摘　　要：为进一步规范高等学校财务管理,财政部于2022年8月2日发布了新《高等学校财务制度》(以下简称制度),文章采用对比分析法,将新《制度》与旧《制度》进行详细对比,新《制度》优化了我国高等教育的财务管理体系,但是在资产折旧与摊销、条款细化、国有资产共享共用等方面还存在一些不足。文章提出明确和补充资产折旧摊销的相关规定、加强对新《制度》相关条款的培训和解读、建立和完善国有资产共享共用管理机制等优化策略,为高等学校财务管理的规范化发展提供思路。In order to further standardize the financial management in institutions of higher education,the Ministry of Finance issued the new Financial System for Institutions of Higher education(hereinafter re⁃ferred to as the System)on August 2nd,2022.The paper adopts a comparative analysis method to make a detailed comparison between the new System and the old System.The new"System"has optimized the finan⁃cial management system of higher education in China,but there are still some deficiencies in terms of the de⁃preciation and amortization of assets,the refinement of terms,and shared state-owned assets.The paper pro⁃poses to clarify and supplement the relevant provisions of asset depreciation and amortization,strengthen the training and interpretation of the relevant provisions of the new"System",establishes and improves the man⁃agement mechanism for shared state-owned assets and other optimization strategies to provide ideas for the standardized development of financial management in colleges and universities.

关 键 词：高等学校 财务制度 财务管理 

分 类 号：F233[经济管理—会计学]