政府会计制度对高校会计核算的影响分析  

Analysis on the Influence of Government Accounting Systems on the Accounting in Colleges and Universities

作　　者：朱红俐 宋东华 吴琳 白俊霞 Zhu Hongli;Song Donghua;Wu Lin*;Bai Junxia(Luohe Vocational and Technical College,Luohe,Henan 462000,China;ShaoLing Branch,Luohe Bureau of Finance,Luohe,Henan 462000,China;Zhanghua Town Government of Wuyang County,Luohe,Henan 462000,China)

机构地区：[1]漯河职业技术学院,河南漯河462000 [2]漯河市召陵区财政局,河南漯河462000 [3]舞阳县章化镇政府,河南舞阳462400

出　　处：《漯河职业技术学院学报》2023年第6期71-75,共5页Journal of Luohe Vocational Technical College

基　　金：河南省社会科学普及与应用项目。

摘　　要：自党的十八大以来,财政部发布了多项推动新会计准则发展的相关政策,高校作为实施新会计核算体系的重要部门在此过程中发挥着代表性作用。政府会计制度对于高校会计核算体系的有效实施有较为重要的影响,以实证研究的方式,对政府会计制度对高校会计核算的影响因素进行分析,对高校核算体系存在的问题提出建议,以保证高校会计核算体系顺利实施和发展。Since the 18th CPC National Congress,the Ministry of Finance has issued a number of relevant policies to promote the development of new accounting standards.Colleges and universities,as the important departments to implement the new accounting systems,play a representative role in this process.Government accounting systems have a more important impact on the effective implementation of the accounting system in colleges and universities.Based on the empirical research,this paper analyzes the influencing factors of government accounting systems on the accounting in colleges and universities,as well as the problems existing in the accounting system in colleges and universities,and puts forward suggestions to ensure the smooth implementation and development of the accounting system in colleges and universities.

关 键 词：政府制度 高校 会计核算 影响 

分 类 号：F810.2[经济管理—财政学] G647[文化科学—高等教育学]