从财政部公告(2011年第63号)看高校会计工作的加强和改进

Reflection on Strengthening and Improving Accounting Work at Colleges and Universities from Treasury Announcement(2011 sixty-third)

近年来,各高校会计工作不断加强,会计工作质量有所提高。但由于多方面因素的影响和制约,高校会计工作还存在不少问题,亟需加强治理。针对财政部发布2011年63号公告所发现的高校会计工作中存在的问题,分析问题产生的原因,提出改进高校会计工作的政策建议。

In recent years, the college accounting job is strengthened ceaselessly, the accounting work quality is improved. But because of many factors and constraints, there are still many problems in accounting work, which earnestly needs to strengthen management. According to problems existing in college accounting work that the Ministry of Finance issued in 201163 announce- ment, the causes are analyzed, policy recommendations about improving college accounting are addressed.