关于新《政府会计制度》在高校的应用思考

The Reflection on the Application of Government Accounting System in Colleges and Universities

新《政府会计制度》较现行的高校会计制度发生巨大改变,新制度能更好的反映高校日常教学经费的投入使用情况、高校财务成本管理水平及会计数据的完整性。本文基于高校实施新《政府会计制度》时的思考与建议,从新制度的创新之处、新旧科目如何梳理、科研收入的合理确认、以及新制度下高校内部控制等方面出发,浅谈几点看法。

The new government accounting system has undergone great changes compared with the current one,as the new system can better reflect the daily input and use of teaching funds,the level of financial management cost and the integrity of accounting database in colleges and universities.In this article,some opinions will be discussed,which are based on the suggestions and thoughts of implementation of new government accounting system,such as the innovation of new system,sorting out items between the new and old,reasonable confirmation of scientific research income and internal control under the new system.