摘要
暂付款业务一直是高校财务管理工作的重难点问题,2019年政府会计制度的实施使得暂付款业务变得更为复杂和烦琐。立足于高校财务工作实际,通过实务举例对预付账款、其他应收款、受托代理资产借款等常见业务会计处理方式进行了阐述。分析了高校暂付款管理存在历史遗留暂付款清理难、规章制度不健全、信息化水平不高、管理意识薄弱等问题,在此基础上提出多渠道解决历史遗留暂付款、制定行之有效的规章制度、加强信息化建设、增强全员暂付款管理意识等建议,以期为高校加强暂付款管理提供有益参考。
The temporary payment business has always been an important and difficult issue in the financial management of universities.The implementation of the government accounting system in 2019 has made the temporary payment business more complicated and cumbersome.Based on the actual financial work of universities,the article expounds the common business accounting treatment methods such as prepaid accounts,other receivables,and entrusted agency asset loans through practical examples.The article analyzes the problems of the current temporary payment management in universities,such as the difficulty of clearing up the temporary payment left over from history,the unsound rules and regulations,the low level of informatization,and the weak management awareness.On this basis,the article puts forward suggestions such as solving the temporary payment left over from history through multiple channels,formulating effective rules and regulations,strengthening information construction,and improving the management awareness of temporary payment among all staff,in order to provide useful reference for universities to strengthen the management of temporary payment.
作者
李思军
杨奇
LI Sijun;YANG Qi(Zhoukou Normal University,Financial Department,Zhoukou 466001,China)
出处
《周口师范学院学报》
CAS
2023年第4期152-156,共5页
Journal of Zhoukou Normal University
关键词
政府会计制度
高校
暂付款
管理
government accounting system
universities
temporary payment
management
