高职院校财务预决算衔接中核算问题的探讨

Discussion of Accounting Measurement about Coherence of Financial Budgeting and Financial Statement at Vocational Colleges

随着我国教育体制改革的不断深入,高职院校规模的不断扩大,高职院校在编制部门预算、年度决算工作中出现了许多新情况、新问题。学校领导对预算应给予高度重视,强化预算管理工作;会计核算中可以引入"会计项目"核算概念,提高财务预算、决算编制的科学性;科学设置会计科目,适应财务决算要求;明确资金渠道,加强财务核算刚性;"会计项目"与"会计科目"进行有机链接,增强财务核算缜密性;编制预算执行情况分析表,及时掌握、调整预算;编制年终财务决算报表,全面、真实地反映预算执行情况。

With the reforming of educational system and growing of the vocational colleges,many new situations and problems have arisen in budgeting and actual financial statement.Great attention should be paid to budget and budget enforcement by the management.A concept of "accounting items" should be introduced into business accounting to make reasonable financial budgeting and financial statement.Caption of account should be reasonably established to meet the requirements of financial statement.The channels of fund...