摘要
2009年,财政部拟定了新《高等学校会计制度》(征求意见稿),要求核算能提供预算管理需要的预算收支信息,增加了与公共财政改革相关的会计核算内容,但高校会计制度(征求意见稿)与公共财政体制依然存在着衔接不当问题。从公共财政体制改革对高校会计的影响出发,解读了高校会计制度(征求意见稿)与财政改革的衔接性,分析了高校会计实务中存在的与公共财政改革不协调的问题,并提出了相应的解决措施。
The Ministry of Finance reformulated Colleges and Universities Accounting System （Draft） in 2009, the draft required to provide budget information based on the budget manage- ment, increased accounting content related to public finance reform. But there still was the prob- lem of improper convergence between the draft and the public finance system. This article dis- cussed the influence of the reform of public finance system on the accounting in colleges and uni- versities, interpreted the convergence of the draft and finance reform, and analyzed the incongruous problem that existed in the accounting practice and public finance reform, and put forward the cor- responding solution measures.
出处
《中国环境管理干部学院学报》
CAS
2012年第6期81-84,共4页
Journal of Environmental Management College of China
基金
河北省高等学校教育财务管理专项研究项目<高等学校会计制度与财政改革衔接性研究>(CWZX201125)
关键词
高校会计制度
征求意见稿
公共财政体制改革
衔接性
accounting system in colleges and universities
the draft
the reform of public fi-nance system
convergence
