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针对我国高校现行财务制度逐渐满足不了高校快速发展需求的现状,本文以高校会计环境变化为起点,分析当前高校财务制度中存在的问题,参考新颁布的《企业会计准则》,对高校财务会计制度改革提出大体思路和一些具体的核算方法。
Aiming at the fact that the current financial system of colleges and universities in our country can not satisfy the rapid development of colleges and universities, this paper starts with the change of accounting environment in colleges and universities and analyzes the existing problems in the current financial system of colleges and universities. With reference to the newly promulgated Accounting Standard for Business Enterprises, Reform put forward the general idea and some specific accounting methods.