摘要
高职院校会计核算有其自身特点,新政府会计制度背景下对财务管理提出了新要求,同时高职院校会计核算和财务管理中面临着许多需要改进提升的地方,介绍了新政府会计制度的核算特点,在分析高职院校财务管理不足基础上提出了提升财务管理质量的对策,以期维护高职院校财经秩序,促进学校健康发展。
Accounting in higher vocational colleges has its own characteristics.Under the background of the new government accounting system,it puts forward new requirements for financial management.At the same time,there are many aspects that need to be improved in accounting and financial management in higher vocational colleges.This paper first analyzes the accounting characteristics of the new government accounting system,and puts forward some suggestions to improve financial management based on the analysis of the lack of financial management in higher vocational colleges In order to maintain the financial order of Higher Vocational Colleges and promote the healthy development of the school.
作者
白继红
张海波
Bai Jihong;Zhang Haibo(Shandong Pharmaceutical And Food Vocational College,Weihai Shandong 264200)
出处
《对外经贸》
2021年第4期136-138,共3页
FOREIGN ECONOMIC RELATIONS & TRADE
关键词
政府会计制度
财务管理
高职院校
Government Accounting System
Financial Management
Higher Vocational Colleges