“互联网+”时代的高校政府会计制度改革及实施

Reform and Implementation of Government Accounting System at Colleges and Universities in the Era of Internet Plus

高校政府会计制度改革是大势所趋,通过分析政府会计核算模式及其制定的变化及创新,探析了"互联网+"时代预算会计与财务会计平行记账的信息化处理流程,对高校财务管理工作建设实施政府会计制度,要求财务工作者的财务思维要逐步从核算型向管理型转变并积极提高业务能力,做到预算资金刚性化及项目预算管理透明化,新政府会计制度实施后,高校需要进一步规范单位会计行为,夯实单位财务管理基础,统筹安排财务工作,清理基本建设会计账务,做好全面预算管理,加强信息化建设,确保高效、全面实施高校政府会计核算。

The reform of government accounting system at universities is the trend of the time. By analyzing the changes and innovations of the government accounting mode and its formulation, this paper probes into the information processing procedure of budgetary accounting and financial accounting parallel bookkeeping in the era of "Internet plus". To implement the government accounting system for the financial management of colleges and universities, financial workers should gradually change the financial thinking way from accounting type to management type and raise the professional ability, so as to realize rigid and transparent budget management. After the implementation of the new government accounting system, colleges and universities need to further standardize the accounting behavior, consolidate the foundation of financial management, arrange financial work as a whole, clean up the accounting accounts of capital construction, do a good job in overall budget management, strengthen information construction, and ensure the efficient and comprehensive implementation of government accounting.