实务操作下高校财务预算与会计核算的协调

The Coordination between College Financial Budget and Accounting Calculation under the Accounting Practice

高校财务预算和会计核算是财务管理的两项重要工作,财务预算是进行会计核算的基础,会计核算为财务预算提供真实、全面、准确的会计信息。高校财务预算与会计核算的协调是适应新高校会计制度提出的科学化、精细化的核算要求,是确保会计信息质量的重要保证。从会计实务操作出发,对高校财务预算和会计核算之间存在的问题进行分析,提出改善加强高校财务预算与会计核算协调性的具体建议,以期不断提升高校的财务管理水平。

College financial budget and accounting calculation are two most impomanagement. Financial budget is the foundation of accounting calculation. Financial true, comprehensive and accurate information for accounting calculation. The colege financial budget and accounting calculation is to meet the calculation requirements of scientific andintensification calculation requirement to adapt to the new accounting system of colleges and to ensure thequality of the accounting information. This paper analyzes the existing problems bebudget and accounting calculation from the perceptive of accounting practice opdetailed suggestions to improve and intensify the coordination between college financial budget and accounting calculation so as to enhance the financial management level of colleges.