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近几年,随着社会主义市场经济体制的建立,我国在财会领域进行了一系列重大的改革,出台了一系列新的财务与会计法规和制度,如新修订了《中华人民共和国会计法》,新颁发了一系列关于企业和事业单位的财务和会计准则、规则和制度。教育财会制度的改革,是我国财会制度改革和教育改革的重要组成部分,近几年,我国先后颁发了《中小学校财务制度》、《高等学校财务制度》、《中小学校会计制度》和《高等学校会计制度》等一系列财会制度。学校财会制度的改革,
In recent years, with the establishment of a socialist market economic system, our country has conducted a series of major reforms in the field of finance and accounting, promulgating a series of new financial and accounting rules and regulations, such as newly revising the “Accounting Law of the People’s Republic of China” , Issued a series of new financial and accounting standards, rules and systems concerning enterprises and public institutions. The reform of education and accounting system is an important part of the reform of China’s accounting system and education reform. In recent years, China has successively issued “the financial system of primary and secondary schools”, “the financial system of higher schools”, “the accounting system of primary and secondary schools” and “ School accounting system ”and a series of accounting system. School accounting system reform,