政府会计制度改革下高校会计工作衔接研究

Research on the Convergence of University Accounting Work under the Reform of Government Accounting System——Taking H University as an Example

随着我国教育体制和财政体制改革的不断深化,现行的政府会计制度难以满足高校体制改革和内涵发展的需要,因此加快政府会计制度改革势在必行。此次政府会计制度改革采用"双体系""双基础""双报告"的会计核算模式,会计核算注重实用性,并将基建会计并入财务大账,要求会计人员学习掌握平行记账的规则,增强职业判断能力,会计报表披露的会计信息更加完整、精确,对高校全面核算教学成本,建立"全口径预算",推行阳光财政,防范财务风险,统一核算口径,增强会计信息可比性意义重大。为确保高校会计工作顺利衔接政府会计制度,高校相关部门应从加强制度宣传和培训、学习试点高校经验、成立改革衔接领导小组、升级配套信息系统、准备改革前数据资料等方面分阶段、分步骤、分重点地逐步推进该项工作。

With the deepening of China's educational system and financial system reform, the current government accounting system is difficult to meet the needs of college reform and connotation development, so it is imperative to accelerate the reform of government accounting system. The government accounting system reform adopts dual system, double foundation, double report accounting mode, and puts emphasis on to practicality, and integrates infrastructure accounting with the financial large accounts, accounting personnel are required to learn to grasp the rules of parallel accounting, enhance professional judgment ability, accounting statements disclosed more complete and accurate information. It is significant to improve the comparability of accounting information by fully accounting teaching cost, establishing full-caliber budget, implementing sunshine finance, preventing financial risk and unifying accounting caliber. In order to ensure the smooth transition of the accounting work in colleges and universities, we should strengthen the system publicity and training, learn from the experience of pilot colleges and universities, set up the leading group of reform convergence, upgrade the supporting information system, and prepare the data and materials before the reform.