浅析政府会计制度执行对高校财务的影响

Analysis of the Impact of the Implementation of Government Accounting System on University Finance

2019年1月1日起,高校开始执行政府会计制度。政府会计制度引入权责发生制,对高校财务管理水平提出了新要求和新目标。论文主要从财务管理、会计核算、财务报告三个方面浅析政府会计制度对高校财务的影响,并提出相应应对措施,以更好地贯彻落实政府会计制度改革工作。

From January 1,2019,universities began to implement the government accounting system.The introduction of accrual basis into government accounting system puts forward new requirements and goals for the financial management level of universities.This paper mainly analyzes the impact of government accounting system on university finance from three aspects of financial management,accounting and financial report,and puts forward corresponding countermeasures,so as to better implement the reform work of government accounting system.