浅谈高校部门经费项目管理的核算

Accounting of Program Management for Sector Expenditure in Colleges and Universities

高校部门经费项目管理的核算日益重要,但目前仍处于发展阶段,还存在问题。因此,在具体实施中除确保核算运行的基础条件外,还应注意部门经费项目核算初始编码的设置,以及项目核算中项目与会计科目的对接、与部门预算编制的对接、与财政国库支付系统的对接。

The accounting of program management for department fund in colleges and universities is increasingly important. However, accounting of department fund is still in the improving stage with existing problems. Therefore, in addition that the essential conditions are guaranteed for accounting, the following aspects should also be laid attention to： default code setting in accounting, bridging between items in program accounting and account titles, bridging between items and the stipulation of department budget, and bridging between items and payment system in fiscal treasure.