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近年来,高校财务造假,资产流失,贪污腐败等现象频发,这些都不同程度的与会计基础工作不规范有关。解决当前高校会计基础工作中存在的问题,对进一步完善财务管理、加强财务监督,促进党风廉政建设有重要意义。本文在分析高校会计基础工作不规范原因的基础上,提出加强会计基础工作规范化的对策。
In recent years, college financial fraud, loss of assets, corruption and other phenomena frequently, these are different levels of non-standard basis of accounting. To solve the existing problems in the basic accounting work of colleges and universities, it is of great significance to further improve the financial management, strengthen financial supervision and promote the construction of a clean government. Based on the analysis of the reasons for the non-standardization of accounting foundation in colleges and universities, this paper puts forward some countermeasures to strengthen the standardization of accounting foundation work.