高等学校预算项目与会计科目的匹配研究

Study on the Matching of Accounting Subject and Budget Items in University

随着预算管理和高等学校财务精细化管理的加强,国家对预算项目支出的用途、范围和内容都有严格的限定。财政部于2013年12月30日发布了财会〔2013〕30号关于印发《高等学校会计制度》的通知,对原有的会计科目进行了细分,以前所有的预算项目通过事业支出一个科目就能完成,现在需要通过不同的会计科目来完成。这就给预算项目支出的会计科目选择带来了一定的不便。文章就不同预算项目的支出如何更好地匹配会计科目进行探究,以便更好地反映经济活动的全貌,满足预算管理和会计核算工作的需要,更好地服务于高等学校的预算管理和会计核算工作。

With the strengthening of budget management and financial management of colleges, state of the application, the scope and content of the project expenditure budget is strictly limited. And in December 30, 2013, Ministry of Finance of the PeopLe＇s Republic of China issued the Notice No.30 about the accounting system of colleges and universities, the original accounting subjects were subdivided, and alL budget items through the only accounting subjects completed ago, now need to be accomplished by different accounting subjects, bringing inconvenience to choose the accounting subjects for the budget items. In this paper, how to better match the accounting subjects and the budget items is studied, in order to reflect the economic activities of the organization, and to meet the needs of budget management and accounting work, in order to service the budget management and accounting work in university.