摘要
分析了2014年新《高等学校会计制度》较1998年旧制度的几点主要变化,指出由于国内各高校的经济水平以及财务管理情况的参差不齐,致使新旧会计制度在衔接的过程中出现了诸多问题,提出了新旧高校会计制度衔接的几点对策。
New accounting system has been applied in universities since 2014. However,various problems arose during the transition from the old to the new accounting system due to different economic levels and financial management situations of domestic universities. Therefore this paper explored how to realize a successful transition from the old to the new accounting system in universities.
出处
《江苏工程职业技术学院学报》
2015年第2期85-87,共3页
Journal of Jiangsu College of Engineering and Technology
关键词
高校
会计制度
新旧衔接
问题
university
accounting system
transition of the old and the new
problem
