高校会计信息失真的制度成因及对策分析

Analysis of the Causes of Accounting Information Fidelity and its Countermeasures

高校会计制度滞后于高校教育事业快速发展的客观要求,影响会计信息的客观真实反映。应改革高校会计核算方式、健全会计科目、完善会计报告,以提高会计信息的质量,满足会计信息使用者的需要。

That the university accounting system lagged behind the rapid development of higher education exerts impact on the objective and real reflection of accounting information.We should reform university accounting mode,perfect accounting subjects,and better accounting report to promote accounting information quality and satisfy the needs of accounting information users.