摘要
想要保障高校健康、正常运转,就需要通过科学的财务管理,不断提高其财政资金运用效率.而在此过程中,会计核算是十分重要的环节,对防止违规使用资金起着十分关键的作用.文章分析了目前高校财务会计核算存在的问题,并提出了一系列改进方法与建议,以此为相关工作从业者提供参考.
To maintain the healthy and regular operation of colleges and universities,scientific financial management must be used to increase the efficiency of the use of financial funds.Accounting is a critical component in this process,which can be great helpful to avoid the unlawful use of funds.This paper evaluates existing financial accounting challenges in colleges and universities and proposes a number of improvement approaches and suggestions as a reference for relevant practitioners.
作者
李春兰
LI Chun-lan(Jiangxi Normal University)
出处
《当代会计》
2022年第20期77-79,共3页
Contemporary Accounting
关键词
高校
会计核算
资产管理
colleges and universities
accounting
asset management