摘要
《高等学校会计制度》实施止于2018年12月31日,从次日起,高校开始执行《政府会计制度》,更加全面准确地反映了高校的经济活动和预算内容。本文介绍了政府会计制度改革在高校财务管理中的重点和影响,面对新制度的实施,高校可采取的措施建议。
The implementation of the Accounting System of Colleges and Universities ended on December 31st,2018.From the next day,the colleges and universities began to implement the Government Accounting System,which more comprehensively and accurately reflects the economic activities and budgetary content of the colleges and universities.This paper introduces the highlights and influences on the financial management of colleges and universities by government accounting system reform,and the measures and suggestions taken by the colleges and universities in the face of the implementation of the new system.
作者
李元丽
LI Yuan-li(Finance Department,Chuzhou University,Chuzhou 239000,China)
出处
《长春工程学院学报（社会科学版）》
2019年第3期59-61,129,共4页
Journal of Changchun Institute of Technology(Social Sciences Edition)
基金
安徽省哲学社会科学规划青年项目(项目编号:AHSKQ2016D108)
安徽省教育厅高校优秀青年人才支持计划重点项目(项目编号:gxyqZD2017083)
关键词
政府会计制度
高校财务
影响
government accounting system
college finance
influence
