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《高等学校会计制度》是高等学校内部的一项会计教学制度,是在2014年1月1日起执行的,改变了传统内部会计报表的内容及格式,对促进高校会计管理的高效性具有重要作用。如何科学、合理的做好内部会计报表设计,是当前高校财务管理工作的需要,也是迫切需要解决的问题。本文针对《高等学校会计制度》对高校内部的会计报表进行了合理的设置,对提升内部会计信息的合理运用具有重要作用。
The Accounting System of Colleges and Universities, an accounting teaching system in colleges and universities, was implemented on January 1, 2014, which changed the content and format of the traditional internal accounting statements and was of great importance in promoting the efficiency of accounting management in colleges and universities effect. How to make a scientific and reasonable design of internal accounting reports is the need of financial management in colleges and universities and an urgent problem to be solved. In this paper, the “college accounting system” to the university’s internal accounting statements made a reasonable set, to enhance the rational use of internal accounting information plays an important role.