摘要
近年来,随着高校财政体制改革的深化,部门决算在财务管理和决策中的地位越来越重要,同时对部门决算报表的编制质量也提出了更高的要求。如何在时间紧、任务重的情况下高效地编制部门决算报表是当前亟待解决的问题,论文将对高校部门决算报表编制现阶段存在的问题和不足进行探究,并提出相应的解决对策。
In recent years,with the deepening reform of university financial system,the department accounts are more and more important in financial management and decision-making,at the same time,the quality of department final accounts report is also put forward higher requirements.How to efficiently compile department statement of final accounts in the situation of tight time and task is urgent to be solved.This paper will explore the problems and deficiencies in the current stage of the final statement of university departments,and put forward the corresponding countermeasures.
出处
《中小企业管理与科技》
2017年第32期41-42,共2页
Management & Technology of SME
关键词
高校
部门决算
报表编制
university
department final accounts
report preparation