棋牌大全下载安装

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        • 当前位置: 代写一篇论文多少钱 > 会计论文 > 新政府会计制度下大学财务管理问题与对策

          新政府会计制度下大学财务管理问题与对策

          时间:2019-03-17 15:25作者:施乐健
          本文导读:这是一篇关于新政府会计制度下大学财务管理问题与对策的文章,在新政府会计制度实施中,该制度重新整合财务核算模式,明确了“双核算”记账形式,包含财务会计、预算会计核算记账模式。预算会计在工作中,主要是进行预算支出、预算收入、预算结余。而财务会计主要涉及的工作包含

            摘    要: 2019年1月1日开始执行的新政府会计制度构建政府预算会计和财务会计适度分离并相互衔接的政府会计核算体系,这是我国经济发展的一项重大改革,对高校财务管理具有深远的作用效度。对此,本文着重分析新政府会计制度改革对高校财务管理的影响,论述新政府会计制度改革对高校财务管理的意义,提出新政府会计制度改革下高校财务管理策略。

            关键词: 新政府会计制度; 改革; 高校财务管理; 影响;

            一、新政府会计制度改革对高校财务管理的影响

            (一)对财务会计核算的影响。

          棋牌大全下载安装   ZAIXINZHENGFUHUIJIZHIDUSHISHIZHONG,GAIZHIDUZHONGXINZHENGHECAIWUHESUANMOSHI,MINGQUELE“SHUANGHESUAN”JIZHANGXINGSHI,BAOHANCAIWUHUIJI、YUSUANHUIJIHESUANJIZHANGMOSHI。YUSUANHUIJIZAIGONGZUOZHONG,ZHUYAOSHIJINXINGYUSUANZHICHU、YUSUANSHOURU、YUSUANJIEYU。ERCAIWUHUIJIZHUYAOSHEJIDEGONGZUOBAOHANSHOURU、JINGZICHAN、FEIYONG、ZICHAN、FUZHAIGONGZUOFANGMIAN。ZAIGAOXIAOCAIWUGUANLIGONGZUOZHONG,YUNYONGXINZHENGFUHUIJIZHIDUZHONGDE“SHUANGHESUAN”TIAOKUAN,NENGGOUWEICAIWUJUESUANBAOGAO、CAIWUBAOGAODEJINGZHUNXINGTIGONGZHICHENG,JINERTISHENGGAOXIAOCAIWUGUANLIGONGZUOZHILIANG。YUCITONGSHI,ZAIXINZHENGFUHUIJIZHIDUZHONG,DUICAIWUHESUANTICHULEHUIJIYAOSUDEBIANHUA。DANGQIANZAIGAOXIAOCAIWUGUANLIGONGZUOZHONG,YUNYONGDEZHIDUMOSHIWEISHOURU、JINGZICHAN、FUZHAI、ZICHAN、ZHICHUWUDAHUIJIGONGZUOYAOSU,ERXINZHENGFUHUIJIZHIDUZHONGLIZUYUWUDAYAOSU,SHENGCHENGXINDESANDAYAOSUFENBIEWEIYUSUANZHICHU、YUSUANSHOURU、YUSUANJIEYUGONGZUO,YOUCICAIWUHESUANMOSHIWEIBADAYAOSU,JINYIBUTISHENGYUSUANGONGZUODEYOUXIAOXING。

            (二)对财务报告的影响。

          棋牌大全下载安装   ZAIXINZHENGFUHUIJIZHIDUZHONG,TICHU“SHUANGHESUAN”MOSHI,FENWEI8GEGONGZUOYAOSUMOSHI,ZAIZHEI8GEGONGZUOYAOSUXIANGHUHEZUO、XIETONGZHONG,FAHUIGEZIHESUANLIDU,TUIJINCAIWUHESUANDEYOUXIAOXING,JINYIBUZENGQIANGGAOXIAOCAIWUBAOBIAO、BAOGAODEZHUNQUEDU。ZAICAIWUGONGZUOZHONG,CAIWUBAOGAOSHIZHONGYAODE,QINENGGOUTUIJINGAOXIAOJIAOYUJIAOXUEDEFAZHAN,WEIGAOXIAOJUECETIGONGYOULIDEXINXIYIJU,CUJINGAOXIAODEWEILAIFAZHAN。ZAIXINZHENGFUHUIJIZHIDUGAIGEZHONG,ZHIDUDESHENGCHENGDUIGAOXIAOCAIWUBAOGAODEYINGXIANGBIAOXIANZAI:YISHIMUBIAODEBIANHUA,JIGAOXIAOCAIWUBAOGAOMUBIAOFASHENGLEGAIBIAN。ZAIXINZHENGFUHUIJIZHIDUSHISHIZHIQIAN,GAOXIAOYUNYONGDEZHIDUTIXI,KAIZHANDECAIWUGONGZUOMOSHI,QIBAOGAOMOSHIBINGMEIYOUJIANGGAOXIAOSHIJIDECAIWUQINGKUANGJINXINGZHENSHIDEFANYING,YINGXIANGDAOCAIWUGONGZUODEYOUXIAOXING。ERJIANGXINZHENGFUHUIJIZHIDUYUNYONGDAOCAIWUGUANLIGONGZUOZHONG,NENGGOUYICAIWUHUIJIGONGZUOWEIJICHU,ZHONGSHICAIWUBAOGAOMOSHI,ZAI8XIANGGONGZUOXIANGHUZUOYONGXIA,CUJINHESUAN、YUSUANDEYOUXIAOSHISHI,JINYIBUFANYINGGAOXIAOCAIWUXIANGXIQINGKUANG。ERSHINEIRONGFASHENGBIANHUA,JIGAOXIAOCAIWUBAOGAONEIRONGFASHENGLEGAIBIAN。XINZHENGFUHUIJIZHIDUXIA,GAIBIANLECAIWUHESUANGONGZUOMOSHI,QIZAI8XIANGGONGZUOZUOYONGXIA,CAIWUHUIJIYUYUSUANHUIJIDOUJINXINGCAIWUHESUAN,JIANGLIANGGEHESUANSHUJUJINXINGDUIBI,JINYIBUZENGQIANGCAIWUSHUJUXINXIDEZHUNQUEDU。

            (三)对财务管理的影响。

            新政府会计的实施在传统成本管理的基础上融入了绩效考核的理念。长期以来,高校财务成本工作模式,大都停留在供养层面,重视财务支出,忽视财务收入核算,使财务信息缺乏准确度,影响到财务管理在高校发展中的地位。而在新政府会计制度中,明确规定财务管理模式应实施责任制,对涉及的财务往来信息都需要进行入账、审核、计算,明确财务支出、收入模式,以此知晓高校财务经济情况,提升财务管理效度。其次,新政府会计制度视域下,提出财务信息的共享性、公开性,使财务信息清晰、明确,以此促进财务管理质量的提升。加强财务信息的明确,能够让高校各个部门知晓财务网络数据信息,提升财务信息的透明度,进一步加强成本核算、管理效度,进而促进高校全面发展。
           

          新政府会计制度下大学财务管理问题与对策
           

            二、新政府会计制度改革对高校财务管理的意义

            (一)提升核算管理效度。

            JIANGXINZHENGFUHUIJIZHIDUZHONGDEQUANZEFASHENGZHIDUYINRUDAOGAOXIAOCAIWUGUANLIGONGZUOZHONG,NENGGOUSHICAIWUGUANLIGONGZUOGENGJIAGUIFAN、ZHUNQUEDIJILUGAOXIAOWANGLAIJINGJIYEWU,ZENGQIANGGAOXIAOCAIWUHESUANDEYOUXIAOXING,JINERCUJINCAIWUGUANLIZHILIANGDETISHENG。ZAIXINZHENGFUHUIJIZHIDUSHISHIZHONG,GAOXIAOCAIWUGUANLIMOSHIBUZAIDANDUDEZHIZUOZHANGMIAN,ERSHISHIXUNCAIWUHUIJI、HESUANRENYUANYITONGZHIZUOZHANGMU,YICIZENGQIANGZHANGMUDEHELIXING、KEXUEXING,CONGERTIGAOXUEXIAOCAIWUGUANLIDESHUIPING。XINZHENGFUHUIJIZHIDUZHONGZENGSHELE“DAITANFEIYONG”、“HUAIZHANGZHUNBEI”DENGXIANGMU,NENGGOUQUEBAOGAOXIAOCAIWUZHANGMIANDEQINGXIDU、KEKAOXING。

            (二)提升教育成本管理力度。

            XINZHENGFUHUIJIZHIDUDESHISHI,GAIBIANLECAIWUGUANLIYUANYOUZHIDUZHONGDE“XUTI”YU“XUTAN”MOSHI,JIANGQUANBUDEGAOXIAOWANGLAIJINGJIHUODONGDOUJINXINGJILU、HESUAN、GUANLI,YICITISHENGJINGYINGCHENGBENGUANLIDEYOUXIAOXING。ZAIYIWANGGAOXIAOCAIWUGUANLIMOSHIGONGZUOZHONG,ZHONGSHICAIWUCHENGBENZHICHU,HUSHICAIWUCHENGBENSHOURU。ZHEIZHONGCAIWUGONGZUOFANGFA,HUSHIXUESHUYANJIUSHOURUDEHESUAN。ERZAIXINZHENGFUHUIJIZHIDUSHISHIZHONG,ZHENDUICAIWUCHENGBENHESUANMOSHI,MINGQUEXIANGGUANDEZHANGCHENG,SHICAIWUGUANLIMOSHIGENJUXINZHENGFUHUIJIZHIDUJINXINGCHENGBENHESUAN,ZUODAOYOUZHANGKEXUN,JINERTISHENGCAIWUCHENGBENGUANLIXIAODU。

            三、新政府会计制度改革下高校财务管理策略

            (一)成立研究小组。

          棋牌大全下载安装   XINDEZHIDUDESHENGCHENG、SHISHI,XUYAOYIDINGDEMOHEQI,GAOXIAOCAIWUGUANLIGONGZUOYINGZHONGSHIZHEIDUANMOHEQI,TUIJINXINZHENGFUHUIJIZHIDUYUZISHENCAIWUGONGZUODERONGHEXINGSHI。ERZAITUIJINXINZHENGFUHUIJIZHIDUSHISHIZHONG,XUYAOCHENGLIYANJIUXIAOZU,JIAQIANGXINZHENGFUHUIJIZHIDUSHENYUANYANJIU,ZHAOXUNXINZHENGFUHUIJIZHIDUSHISHIDIAN,YICITUIJINXINZHENGFUHUIJIZHIDUYUGAOXIAOCAIWUGUANLIGONGZUOMOSHIXIANGRONGHE。GAOXIAOCHENGBENXINZHENGFUHUIJIZHIDUYANJIUXIAOZU,JINYIBUFENXI、YANJIUXINZHENGFUHUIJIZHIDU,LIZUYUGAOXIAOCAIWUGUANLIGONGZUOMOSHI,JIANGXINZHENGFUHUIJIZHIDUTUIRUDAOGEGEGONGZUOHUANJINGZHONG,BINGQIEZAIJUTISHISHIZHONG,ZHUNXUCAIWURENYUANFANKUIJIANYI,JIAQIANGWENTIDEFENXI,JINYIBUTUPOCUNZAIDEWENTI,TUIJINXINZHENGFUHUIJIZHIDUZAICAIWUGUANLIZHONGDEYOUXIAOSHISHI。

            (二)加强财务培训。

          棋牌大全下载安装   XINZHENGFUHUIJIZHIDURONGRUDAOGAOXIAOCAIWUGUANLIMOSHIZHONG,DUICAIWUGUANLIFANGFANGMIANMIANYOUYIDINGDEYINGXIANGYUBIANGE,ZHEIJIUYAOQIUCAIWUGONGZUORENYUANZAIGONGZUOMOSHI、GONGZUOSIWEIFANGMIANYAOFASHENGGENBENSHANGDEZHUANBIAN。YINCI,XINZHENGFUHUIJIZHIDUTUIJINCAIWUGUANLIMOSHIGAIGEDEGUOCHENGZHONG,XUYAOJIAQIANGCAIWUPEIXUNGONGZUODEKAIZHAN,JINERTISHENGGAOXIAOCAIWUGUANLIGONGZUOZHILIANG。SHOUXIAN,YITUOYUCAIWUPEIXUNGONGZUO,SHENTOUXINZHENGFUHUIJIZHIDU,JIAQIANGXINZHENGFUHUIJIZHIDUZAIPEIXUNGONGZUOZHONGDEXUANCHUANLIDU,RANGCAIWURENYUANXUEXI、JIANXINGXINZHENGFUHUIJIZHIDU,SHENRULINGHUIXINZHENGFUHUIJIZHIDUGOUJIANYIYI。QICI,YITUOYUDANGQIANCAIWUPEIXUNGONGZUOMOSHI,JIANGXINZHENGFUHUIJIZHIDURONGRUDAOQIZHONG,TUIJINPEIXUNGONGZUOMOSHIYUXINZHENGFUHUIJIZHIDUXIANGRONGHE,GOUJIANPEIXUNFANGAN,FENGFUPEIXUNGONGZUONEIRONG。ZUIHOU,GENJUXINZHENGFUHUIJIZHIDUZAICAIWUGONGZUOZHONGDESHISHIMOSHI,MINGQUECAIWUGANGWEIGONGZUOYAOQIU,GENJUCAIWUGANGWEIGONGZUOYAOQIU,FENGFUCAIWUPEIXUNGONGZUOTIXI。

            (三)完善财务相关制度。

          棋牌大全下载安装   XINZHENGFUHUIJIZHIDUGAIGESHIYUXIA,GAOXIAOCHUANTONGDECAIWUGUANLIZHIDUYIJINGBUNENGGOUMANZUXINDEGONGZUOYAOQIU,XUYAOJINYIBUWANSHANCAIWUXIANGGUANDEZHIDU。SHOUXIAN,LIZUYUCAIWUGUANLIZHIDUMOSHI,ZAIYIWANGCAIWUGUANLIZHIDUTIXIDEJICHUSHANG,MINGQUEXINZHENGFUHUIJIZHIDUMOSHI,JIANGXINZHENGFUHUIJIZHIDUTIAOKUANSHENTOUCAIWUGUANLIZHIDUTIXIZHONG,YIXINZHENGFUHUIJIZHIDUWANSHAN、MIBUCAIWUGUANLIZHIDUDEBUZU。QICI,ZAICHUANTONGCAIWUGUANLIGONGZUOZHONG,ZHONGSHIYOUXINGZICHANDEGUANLI,HUSHIWUXINGZICHANGUANLIXIAODU,YINGXIANGDAOCAIWUGUANLIGONGZUOZHILIANGDETISHENG。YINCI,JIANGXINZHENGFUHUIJIZHIDURONGRUDAOCAIWUGUANLIZHIDUZHONG,YINGZHONGSHIYOUXING、WUXINGZICHANDEYITONGGUANLIMOSHI,YICISHIXIANCAIWUWANGLAIXINXIDETOUMINGXING。ZUIHOU,YIGAOXIAOCAIWUNEIBUGUANLILINIANCHUFA,YIXINZHENGFUHUIJIZHIDURONGHEWEIQIERUDIAN,ZHONGXINXIUDINGCAIWUGUANLITIXI。YUCITONGSHI,ZHENDUIXIUDINGHAODECAIWUGUANLITIXI,YINGTUIJINQIJINXINGSHIJIAN,ZAISHIJIANZHONGYOUXIAODEYUNYONG,JINYIBUZHIXIAOCAIWUGUANLITIXIGOUJIANCHENGXIAO。

            (四)推进财务信息化发展。

          棋牌大全下载安装   JIANGXINZHENGFUHUIJIZHIDUYUNYONGDAOGAOXIAOCAIWUGUANLIGONGZUOZHONG,YINGYICUJINCAIWUGUANLIMOSHIDEGEXINWEIQIANTI,ERTUIJINCAIWUGUANLIXINXIHUASHIQIGONGZUOCHUANGXINDEGENBENYIJU。YINCI,GAOXIAOYINGZAIXINZHENGFUHUIJIZHIDUSHISHIZHONG,GENJUXINZHENGFUHUIJIZHIDUYAOQIU,TUIJINCAIWUGUANLIGONGZUODEXINXIHUA,YICIKAIZHANXIANSHANGXIANXIACAIWUGUANLIMOSHI,TUIJIN“SHUANGHESUAN”MOSHIDEYOUXIAOSHISHI。TONGSHI,YIXINZHENGFUHUIJIZHIDUWEIQIJI,TUIJINGAOXIAOCAIWUWANGLUONEIBUXITONGDEGOUJIAN,JIAQIANGXINXISHUJUDEYOUXIAOYUNYONG,ZENGQIANGCAIWUBAOGAODEZHUNQUEDU。CONGXINXIJISHUFAZHANDEJINTIAN,XINXISHUJUDEYOUXIAOYUNYONG,YIJINGCHENGWEIGAOXIAOCAIWUGUANLIDEYOULIZHICHENG,YINCIGAOXIAOCAIWUGUANLIGONGZUOYUSHIJUJIN,YIXINZHENGFUHUIJIZHIDUWEIDAOXIANG,TUIJINCAIWUDASHUJUKUDEGOUJIAN,JIAQIANGXINXISHUJUDEYOUXIAOYUNYONG、FENXI、ZHENGHE,CONGERTIGAOGAOXIAOCAIWUGUANLISHUIPINGYISHIXIANXINZHIDUZAISHIJIYUNYONGZHONGDEJIAZHI。

            四、结语

          棋牌大全下载安装   ZONGSHANGSUOSHU,XINZHENGFUHUIJIZHIDUDUIGAOXIAOCAIWUGUANLIDEYINGXIANGSHISHENYUANDE,ZAIGAOXIAOCAIWUGUANLIGONGZUOZHONG,ZHONGSHIXINZHENGFUHUIJIZHIDUYUNYONG,CONGCHENGLIYANJIUXIAOZU、JIAQIANGCAIWUPEIXUN、WANSHANCAIWUXIANGGUANZHIDU、TUIJINCAIWUXINXIHUAFAZHANSIGEWEIDUJINXING,CHUANGXINGONGZUOFANGSHIFANGFA,TUIJINXINZHENGFUHUIJIZHIDUZAIGAOXIAOCAIWUGUANLIZHONGDEYOUXIAOSHISHI,JINERCUJINGAOXIAOJIAOYUJIAOXUEFAZHAN。

            参考文献

            [1]凌杰.新政府会计制度背景下提升高校会计核算工作效率路径研究[J].现代营销(经营版),2020(1).
            [2]温雅,宋菲,蔡艳.在政府会计制度改革背景下高校财务工作如何应对挑战初探[J].医学教育管理,2019.5(S1).
            [3]靳亮.高校财务工作政府会计制度改革实施浅析———以N高校开展情况为例[J].纳税,2019.13(32).

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