高校财务报告编制中的问题与对策

Problems and Countermeasures in Compiling University Financial Report

在各行政事业单位与新政府会计准则制度的磨合过程中,高校作为事业单位的重要组成部分,应当不断改进问题,发挥示范作用。本文以财务报告编制为切入点,回顾了高校会计制度及编制高校财务报告的演进过程,从工作认知、报表编制和报告结果三个层面梳理出对高校财务报告的要求,分析高校财务报告编制中存在的问题,并给出相应的对策与建议,以期为政府会计体系的变革与改进作出贡献。

In the process of running-in between various administrative institutions and the new government accounting standards system,colleges and universities,as an important part of public institutions,should continuously solve problems and play an exemplary role.This paper takes the compiling of financial reports as the starting point,reviews the evolution of the accounting system of universities and the preparation of financial reports for university&government departments,sorts out the requirements for university financial reports from three levels of work cognition,report preparation and report results,analyzes the problems existing in the preparation of university financial reports,and gives corresponding countermeasures and suggestions in order to contribute to the reform and improvement of the government accounting system.