高等学校会计报表分析:问题与对策——基于新会计制度视角

College Accounting Statements Analysis: Problems and Countermeasures——Based on the New Accounting System

新修订的《高等学校会计制度》完善了财务报表体系,优化了财务报表结构。做好高校会计报表的分析工作有助于信息使用者有效地利用财务分析做出正确的决策。文章基于新会计制度视角对高校会计工作中关于会计报表分析的一些问题进行探讨,并提出有针对性的意见和建议。

The revised Colleges Accounting System improves the financial statement system,and optimizes the structure. A good accounting statements analysis will help the information users to use the financial analysis efficiently so as to make right decisions. Based on the new Colleges Accounting System,the paper discusses some problems on the analysis of the finance statement in colleges,and puts forward the targeted advices and suggestions.