高校执行政府会计制度的难点及对策

Countermeasures for Implementation of Government Accounting System in Colleges and Universities

政府会计制度于2019年1月1日在全国行政事业单位范围内正式开始实施。高等院校作为业务比较复杂的事业单位,在执行政府会计制度时遇到了诸多难点问题。从高校会计核算的角度出发,分析了执行政府会计制度对高校的影响,再对高校在执行政府会计制度的过程中遇到的难点问题进行了具体分析,并提出相应对策,为提高高校会计核算效率提供实践性的参考。

Government accounting system was officially carried out in the national administrative public institutions in January 1,2019.As the public institutions with complicated businesses,colleges and universities encounter many difficulties while carrying out the new government accounting system.Starting from the financial accounting in colleges and universities,this paper discusses the influence of government accounting system on colleges and universities,specifically analyzes the difficulties encountered by colleges and universities during the process of carrying out the government accounting system,proposes countermeasures and provides practical reference for improving the efficiency of financial accounting in colleges and universities.