摘要
随着《高等学校会计制度》的实施,高等学校财务制度得以落实,学校的财务管理工作产生重大的改变,高校的会计制度将更加客观合理.本文通过对高校新旧会计制度的比较,分析新会计制度变化要点,针对性地提出实施新制度的对策措施.
There are great changes in higher colleges ＆amp; universities accounting management system after the implementation of the accounting system of colleges and universities. The new accounting system is more reasonable and standard. This article puts forward several measures for the implementation of the new system through the comparison of the old and new accounting system,as well as the analysis of some new changed points.
出处
《广州航海高等专科学校学报》
2015年第1期53-55,共3页
Journal of Guangzhou Maritime College
基金
广东高校人文社科研究项目(11WYXM054)
关键词
高等学校
会计制度
实施对策
college,accounting systems
the implementation of countermeasures
