高等学校实施新会计制度相关问题研究

Research on the Related Problems of the New Accounting Regulation for Colleges and Universities

2013年12月30日,财政部发布了新的《高等学校会计制度》,要求各高校自2014年1月1日起实施。由于时间仓促和缺乏系统的培训,各高校在贯彻落实新制度过程中普遍存在理解不透、科目设置不科学和凭证制作不合理等现象,甚至存在随意设置科目和胡乱记账的现象。为此,分析有关高校在实施新《高等学校会计制度》过程中遇到的问题并提出相关解决方案,对于当前高校治理体系建设和治理能力现代化的背景下,贯彻执行新制度、提高高校财务管理水平具有重要的意义。

On December 30th, 2013, the Ministry of Finance issued the new Accounting Regulation for Colleges and Universities, which required the implementation since January 1st, 2014. Due to the lack of time and systematic training, phenomena of halfway understanding, unscientific subject arrangement and unreasonable receipt making are ubiquitous during the implementation of the new regulations. Even the phenomena of arbitrary subject arrangement and unruly bookkeeping still exist. Therefore, against the background of current university governance system construction and governance capacity modernization, it is quite significant for colleges and universities to analyze the problems of the implementation of the new Accounting Regulation and to propose related solutions, so as to better implement the new regulations and to enhance the level of university financial management.