对高校会计制度改革的探讨

Accounting System for the Reform of Higher College

随着2011年全国事业单位改革的不断推进,高等学校的办学体制、经费来源等内外部环境将发生深刻的变化,现行的高校会计制度已不适应时代发展需要。2009年财政部颁布了《高等学校会计制度(征求意见稿)》,为高校会计制度的改革指明了方向。为此,本文在分析高校会计制度现状的基础上,对完善高校会计制度进行了探讨。

With the 2011 reform of the national institutions continue to advance the school system,colleges and universities,sources of funding and other internal and external environment will be profound changes in the existing accounting system was not suited to the times university development.2009 Ministry of Finance issued the ＂Accounting System（draft）＂,the reform of the accounting system for the college pointed out the direction.Therefore,analyzing the status of university on the basis of the accounting system,accounting system for improving college were discussed.