摘要
新《高等学校会计制度》的实施,给高校财务工作带来了新变化。但是,新高校会计制度在实施过程中也存在着基建并账执行困难、事业支出细分会计核算可操作性较差、与财务软件衔接不畅等问题。结合工作经验,从基建并账执行并账和并表两条线、完善固定资产核算及科目体系划分、财务软件升级与完善内部控制等方面,提出了解决问题的对策方法。
The implementation of the New Accounting System in Colleges and Universities , has brought new changes to the financial work of colleges and universities. In the implementation process of the new university accounting system, there are some problems such as difficulty in implementation of the account consolidation in infrastructure construction, the poor operation of expenditure accounting, and the poor connection with financial software, etc. Combined with work experience, from the two lines of infrastructure construction in account consolidation and table consolidation, improvement of fixed assets accounting and subject system division, upgrading of financial software and improvement of internal control, the countermeasures for solving those problems are put forward.
出处
《淮海工学院学报（人文社会科学版）》
2018年第1期105-107,共3页
Journal of Huaihai Institute of Technology(Humanities & Social Sciences Edition)
关键词
《高等学校会计制度》
固定资产核算
基建并账
内部控制
New Accounting System in Colleges and Universities
fixed assets accounting
account consolidation in infrastructure construction
internal control
