摘要
新时期,高等学校会计核算面临一些新问题。会计核算属于学校财务管理的重点,必须在发展过程中不断改革与完善。在总结当前高等学校会计核算的主要特点的基础上,分析其所面临的监督体系不完善、缺少高效的考评机制、"营改增"提升了高等学校会计核算工作标准及人员专业素质不强等新问题,有针对性地提出强化基础,完善监督管理体系;优化考评机制,提高资金管理效率;改革会计核算制度以适应"营改增"政策;提高会计核算管理人员的素质和能力等解决对策,以期在一定程度上提升高等学校会计核算工作的质效。
In the new period, new problems have appeared in the financial accounting of colleges and universities. Accounting, which is treated as a key in the collegiate financial management, should be constantly reformed and perfected. This paper summarizes the main characteristics of the collegiate financial accounting, on that basis analyzes the the new problems facing the collegiate financial accounting, such as the imperfect supervision system, the lack of an efficient evaluation mechanism, the collegiate accounting assessment criteria upgraded by the replaeing-business-tax-with-value-added-tax policy and the poor professional quality of some financial staff, and proposes strengthening the foundation to perfect the supervision and management system, optimizing the assessment mechanism to increase the service efficiency of funds, reforming the accounting system to adapt to the replacing- business-tax-with-value-added-tax policy and improving the quality and ability of the accounting staff, in hope of improving the quality and efficiency of the collegiate accounting.
出处
《沈阳农业大学学报（社会科学版）》
2017年第4期461-464,共4页
Journal of Shenyang Agricultural University(Social Sciences Edition)
关键词
高等学校
会计核算
监督体系
“营改增”政策
colleges and universities
accounting
supervision system
policy of replacing business tax withvalue-added tax
