基于财务共享平台构建视角的高校政府财务报告编报质量提升路径探索

Probe into the Path of Improving the Quality of University Government Financial Report Compilation from the Perspective of Building a Financial Sharing Platform

随着政府会计制度实施的不断推进,高校作为执行政府会计制度的基层事业单位,是编制政府财务报告的基础环节。目前高校政府财务报告的编报质量主要存在信息化建设程度不均衡、财务软件功能不强、编报数据规范性不足、财务系统与业务系统的脱节等问题。高校政府财务报告编报应借鉴企业使用财务共享平台的成功经验,构建适合高校财务的共享平台,以解决目前存在的问题,从而提升高校政府财务报告编报质量,推动高校财务管理职能向价值创造职能转型。

With the continuous advancement of the implementation of the government accounting system,colleges and universities,as grass-roots institutions implementing the government accounting system,are the key links in compiling government financial reports.By sorting out the compilation procedures of university government reports,this paper analyzes the current situation of university government financial report compilation,draws lessons from the successful experience of enterprises in using financial sharing platform,and constructs a sharing platform suitable for university finance,so as to solve the existing problems and improve the compilation quality of university government financial reports.At the same time,it puts forward some suggestions on constructing university financial sharing platform,so as to promote the transformation of university financial management function to value creation function.