新《政府会计制度》对高等学校财务管理的影响

The influence of the new Government Accounting System on the financial management of colleges and universities

2019年1月1日起施行的新《政府会计制度》,有助于统一各行政事业单位的会计制度,改变原会计制度核算口径不统一、提供信息不一致、报表不能全面反映资产债务情况等弊端;有助于整合高等学校基建会计核算,提升高等学校的成本管理和绩效管理水平。高等学校财务应加大宣传力度,组织人员培训学习,完善配套政策,加强信息化建设,以保障新《政府会计制度》的贯彻落实。

New Government Accounting System,which took effect from January 1st of 2019,will contribute to unify the accounting system of administrative and public institutions and change the shortcomings of the original accounting system;it is helpful to integrate the infrastructure accounting and improve the cost management and performance management of colleges and universities.Financial institutions of colleges and universities should increase publicity efforts,organize personnel training and learning,improve supporting policies,and strengthen informatization construction so as to ensure the implementation of new Government Accounting System.