对高校会计核算改革的探讨

An Exploration on the Reform of Accounting Report in Colleges

随着经济体制改革的不断深化,高等学校的办学环境也随之发生了很大的变化。但目前高 校在执行现行《高等学校会计制度》过程中,在高校会计的核算模式和会计科目设置方面存在若干问题。 本文就此提出一些制度改革的设想。

With the intensification of economic reform, the condition of running colleges has changed greatly. In implementing the Accounting System for Colleges in colleges, there appear some problems such as: accounting mode and the establishment of accounting. Concerning these problems, this essay gives some suggestions.