论文部分内容阅读
高等学校会计制度改革既是适应当前预算会计改革的需要,又是适应高等教育改革与高校资金来源多样化的必然要求。促进高等学校会计制度改革需要多措并举,统一高等学校的会计制度,完善高校相关会计科目,大力推行高等学校会计责权发生制,加强会计人员实务操作培训,等等。
The reform of accounting system in colleges and universities not only meets the needs of current budgetary accounting reform, but also meets the inevitable requirements of higher education reform and the diversification of sources of funds for colleges and universities. To promote the reform of the accounting system in colleges and universities, it is necessary to take a multi-measure approach to unify the accounting system in colleges and universities, improve related accounting subjects in colleges and universities, vigorously promote accounting accrual system in colleges and universities, and strengthen the practical training of accounting personnel.