高校实施《政府会计制度》策略研究

On Strategy of Implementing Government Accounting System in Colleges and Universities

为全面贯彻落实党的十八届三中全会提出的"建立权责发生制的政府综合财务报告制度"重大改革举措,财政部要求各级各类行政事业单位自2019年1月1日起均不再执行原有的行业会计制度,而是执行新的政府会计制度。按照这一要求,以新制度实施对高校管理、高校财务管理提出的新要求作为切入点,从财务、业务、信息化等方面提出了高校实施新制度的策略,并从组织领导、队伍建设和宣传培训等方面提出建议,以期对高校顺利实施新制度有所启发。

In order to comprehensively implement the major reform measures of“establishing a government financial reporting system based on accrual basis”,which was proposed in the Third Plenary Session of the 18th CPC Central Committee,the Ministry of Finance required all types of administrative institutions at all levels to implement the new government accounting system instead of the original industry accounting system from January 1,2019.At this request,starting with the new requirements of the new accounting system for university management and university financial management,this paper puts forward the strategies of implementing the new system in colleges and universities from finance,operation,informatization,etc.It also makes suggestions from the aspects of organization,team building,publicity and training to implement the new government accounting system in colleges and universities successfully.