计算机财务软件在高校“双功能”核算中的应用

Application of Computer Financial Software in"Dual Function"Accounting in Colleges and Universities

高校作为事业单位,目前执行的会计制度是财政部颁布的要求于2019年1月1日开始实施的《政府会计制度》,该制度要求高校进行财务会计和预算会计的“双功能”核算,实现财务会计与预算会计的适度分离并相互衔接,该文从《政府会计制度》“双功能”角度出发,结合高校实际工作,分析了研究财务软件在财务会计与预算会计平行核算中的应用,探索了提高高校核算效率的方法,以期提高会计信息质量,全面清晰地反映高校财务信息和预算执行信息。

Colleges and universities are public institutions.The accounting system currently implemented in colleges and universities is the Government Accounting System issued by the Ministry of Finance and required to be implemented on January 1,2019.This system requires colleges and universities to carry out"dual function"accounting of financial accounting and budget accounting,so as to realize the appropriate separation and mutual connection between financial accounting and budget accounting.From the perspective of"dual functions"of Government Accounting System,combined with the actual work of colleges and universities,this paper analyzes and studies the application of financial software in the parallel accounting of financial accounting and budget accounting,and explores the methods to improve the accounting efficiency of colleges and universities,in order to improve the quality of accounting information and comprehensively and clearly reflect the financial information and budget execution information of colleges and universities.