摘要
2009年8月财政部会计司对《高等学校会计制度(试行)》进行了全面修订,并广泛征集各方意见和建议。为加快新制度实施。财政部教科文司于2010年8拟定了《高等学校财务制度(征求意见稿)》在全国高等教育机构征集意见和建议,这意味着新会计制度即将实施,如何结合高等学校发展现状,提出切实可行的实施建议,对未来贯彻落实新制度意义重大。
August 2009, the ministry of finance accounting department revised the higher school accounting system and collected widely opinion and suggestion of all parties. To accelerate the new system implemented, the ministry of finance cultural department studied out the ＂higher school financial system （drafts）＂ in August of 2010 Year and drummed up the opinions and Suggestions in national higher education institutions, which means the new accounting system will be carried out. How to combine the present situation of college development and offer a feasible proposal is be of great significance to implement the new system in future.
出处
《云南农业大学学报（社会科学版）》
2011年第1期32-36,共5页
Journal of Yunnan Agricultural University(Social Science)
基金
云南省会计学会2010立项会计科研项目
关键词
高等学校
会计制度
特点
实施建议
university
accounting system
characteristics
implementation suggestions
