摘要
会计核算是高校财务工作中一个重要的组成部分,是高校客观准确地进行财务分析、编制年终决算和年度会计预算的基础,也是提高高校会计信息质量的关键所在。为适应高等教育改革发展的新要求,高等学校应在系统总结我国高等学校会计制度工作经验的基础上,充分借鉴企业会计改革的成功做法和国外高等学校会计惯例,健全和完善高等学校会计核算工作,进一步规范高等学校的会计行为,提高会计核算质量,使会计核算在高等教育快速、健康发展过程中发挥更大的作用。
Financial accounting is an important part in college financial work, and it is the foundation of accurate financial analysis, drawing up annual balance sheet and annual accounting budget. To suit the development and reform of higher education, the universities should learn the successful practices from enterprises, and accounting conventions in overseas universities on the basis of systematical summary of experience of accounting system in the higher schools. Therefore, it could perfect financial accounting work, standardize accounting behavior, and make further improvement in accounting quality, by which the financial accounting could play a greater role in the fast and healthy development of higher education.
出处
《重庆电子工程职业学院学报》
2010年第4期68-70,共3页
Journal of Chongqing College of Electronic Engineering
关键词
高校
会计核算
问题及解决建议
colleges and universities
financial accounting
problems and solutions
