会计财务管理-浅析政府会计改革对高校财务管理的影响.docxVIP

PAGE 17 浅析政府会计改革对高校财务管理的影响 摘 要：为适应社会公共管理的需要，十八届三中全会审议通过了《关于全面深化党中央改革若干重大问题的决定》，开创了新局面。离子。出台和颁布了一系列相关政策。政府会计制度将于2019年1月1日全面实施。改革将给高校的会计、会计信息和财务管理带来巨大变化。高校财务部门将面临新的挑战。通过高校财务体制改革，有利于提高高校财务管理质量，保证高校财务管理的有效性，促进高校的快速发展。本文介绍了政府会计改革的内容和政府会计改革前高校财务管理的现状。通过分析政府会计改革对高校财务管理的影响，提出了高校政府会计改革的对策。 关键字：政府会计改革；财务管理；高等学校 A brief analysis of the impact of government accounting reform on financial management of colleges and universities Abstract: In order to meet the needs of social public management, the third plenary session of the 18th CPC central committee adopted the decision on the CPC central committee on the comprehensive deepening of the reform of several major issues, brought a new round of accounting reform, issued a series of relevant policies. The government accounting system was fully implemented on January 1, 2019. The reform will bring great changes to the accounting, accounting information and financial management of colleges and universities, and the financial departments of colleges and universities will face new challenges. The reform of financial system in colleges and universities is conducive to improving the quality of financial management in colleges and universities, ensuring the effectiveness of financial management in colleges and universities, and promoting the rapid development of colleges and universities with rational financial management. This paper introduces the content of the government accounting reform and the current situation of financial management of colleges and universities before the government accounting reform, through analyzing the impact of the government accounting reform on the financial management of colleges and universities, and finally puts forward the countermeasures for the government accounting reform of colleges and universities. Key words: government accounting reform; Financial management; Institutions of higher learning 目录 TOC \o 1-3 \h \u 一、引言 2 二、政府会计改革的现状 3 （一）重构了会计核算模式 3 （二）统一了现行各项单位会计制度 4 （三）强化了财务会计功能 5