我国公办高校会计的特点、问题及建议——结合我国高校贪腐案件的分析

The Characteristics, Problems and Suggestions of Accounting in Public Colleges and Universities in China—— Analysis of Corruption Cases of Colleges and Universities in China

近年来,随着我国市场经济的发展与高等教育体制的不断改革,高校财务会计核算备受关注,强化高校的会计核算工作已经成为高校管理的一个重要课题。论文以高等学校会计制度改革为背景,以高等学校新会计制度下高校会计的特点为基础,结合近年来发生在我国的主要贪腐案件,分析当前高校会计的现状,并且对现在高校会计的会计核算、报表编制等方面提出问题并进行分析,最后对高校会计的此类问题提出了相应的意见以及建议。

In recent years, with the development of the market economy in China and the continuous reform of the higher education system, the financial accounting of colleges and universities has attracted much attention. Strengthening the accounting work of colleges and universities has become an important subject in the management of colleges and universities. Taking the reform of accounting system of colleges and universities as the background, and on the basis of the characteristics of college accounting under the new accounting system in colleges and universities,combined with the major cases of corruption in China in recent years, the paper analyzes the current situation of accounting in colleges and universities, puts forward and analyzes the problems in accounting and the preparation of financial statements in colleges and universities. Finally,the corresponding opinions and suggestions to the accounting problems in colleges and universities are put forward.