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随着新会计制度和高校财务制度的颁布施行,高校的核算方式和核算手段都发生了比较大的变化,笔者通过对新高校财务制度下的核算体系的分析,具体阐述了新制度带来的变化以及相应的核算方法和手段。通过对基于新高校财务制度的财务核算体系研究,推进教育改革和财政改革的进一步落实,为广大高等学校会计工作者提供参考。
With the promulgation and implementation of the new accounting system and the financial system of colleges and universities, the accounting methods and accounting methods in colleges and universities have undergone major changes. By analyzing the accounting system under the financial system of the new institutions of higher learning, the author elaborates on the changes brought about by the new system Changes and the corresponding accounting methods and means. Through the financial accounting system based on the financial system of new colleges and universities to promote education reform and the further implementation of the financial reform for the majority of accounting colleges and universities to provide reference for accounting workers.