如何规范高校会计基础工作

How to Regulate the Basic Accounting Work in University

当前高校规模越来越大,资金越来越多,精细化程度越来越高,相应对会计信息的及时和准确提供就非常关键,那如何才能保证会计信息的准确和及时呢?本文针对当前我国高校资金报销及审核中存在的问题进行了全面分析,提出了加强会计基础工作,统一报销审核标准,简化审批流程,规范会计处理,提升会计人员整体素质和业务处理水平等措施,促使高校严守会计法,报销简洁化,效率最大化,工作规范化。

At present, the size of university is growing, the funds is increasing, and the degree of precision is higher, so it is very critical to provide accounting information timely and accurately. How to ensure the accurate and timely accounting information？ This paper analyzed the problems in the reimbursement and audit of university funds are comprehensively, and proposed some measures, such as strengthening basic accounting work, unifying reimbursement audit standards, simplifying the approval process, standardizing the accounting treatment, improving the overall quality of accounting personnel and business process levels, and so on, so as to promote adherence to accounting college, reimbursement concise, maximize efficiency and standardization.