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新会计制度下高校财务管理工作的创新研究 被引量:32

The Innovation of the Financial Management of Colleges and Universities Under the New Accounting System
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摘要 近几年来,随着社会的迅猛发展和经济水平的不断提高,在经济领域当中的理财制度和会计制度也随之发生了改变。在新的会计制度背景下,高校的旧的会计制度使得高校的财务管理面临严峻的问题,旧的高校会计制度已经不再适应当前社会的需要。随着社会会计制度的改变,高校的新会计制度也随之出现。文章首先对新的会计制度下高校财务管理工作中面临的问题进行阐述,其次分析了高校新会计制度对高校财务管理的影响,最后提出新的会计制度下高校在财务管理工作中的管理措施和策略。 In recent years, with the rapid development of society and the improvement of economic level, in the field of economy, the financial system and accounting system has changed. In the acceunting system under the new, the old accounting system makes the financial management of colleges and univemities is facing serious problems, the old accounting system of colleges and universities can no longer meet the needs of current society. Along with the social accounting system changes, the new accounting system has appeared. This article first carries on to the face. of the nancial management of colleges and universities in the new accounting system problems, followed by analysis of the influence of the new accounting system on the financial management of colleges and universities, finally presented the new accounting system and management measures and strategies in financial management.
作者 刘晓霞
出处 《湖南工业职业技术学院学报》 2013年第6期31-32,63,共3页 Journal of Hunan Industry Polytechnic
关键词 新会计制度 高校 财务管理 the new accounting system in colleges and universities financial management
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