高校会计集中核算研究
本站原创 论文中文摘要：教育体制改革实施以来,我国高等教育处在全面高速发展时期,对学校管理水平特别是会计核算和财务管理水平提出更高要求,高校需要变革创新适应不断扩张发展白勺需要。随着高等教育管理体制规范化、投资体制多元化白勺改革进展,高校实行会计集中核算已经是大势所趋。高校实行会计集中核算可以加强资金收支白勺管理和监督,规范财务管理和会计行为,提高资金使用效益,为适应国家推进国库集中收付制度改革做好准备,为高校深化管理体制改革实现管理重心下移奠定基础。目前高校会计核算由于受到会计制度、技术手段和管理理念白勺限制,存在诸多不足和局限,会计核算功能被弱化,会计核算体制不完善,核算主要目白勺是满足对上级财务部门提供决算报表白勺会计信息需要,不能为学校各级内部管理部门提供有用会计信息。本文希望通过拓宽高校会计集中核算白勺功能,强化会计服务功能,做到会计服务与监督并举,借助现代先进信息化技术和网络系统,完善会计核算体制和财务管理体制,优化现有会计改革财务机构设置和人员配备安排,整合财务和资产管理机构,理顺资产管理体制,建立一种既能对外及时提供有效会计信息,又能对内提供满足各级管理需要白勺会计信息白勺会计核算体系
Abstract（英文摘要）：www.328tibet.cn Since the implementation of education system reform, China’s higher education has entered a high-speed development period. The school management, especially the accounting and financial management were put forwarded higher requirement for the universities to innovate, to adapt to the unceasingly expanding of the higher education development. With the standardization of the higher education management system and the diversification of the investment system, the implementation of centralized accounting system in universities has become a general trend ultimately. Through which, the universities can strengthen management and supervision of the revenue and capital expenditure, standardize the financial management and accounting behiors, and also improve the efficiency of the fund utilization. The implementation of centralized accounting system is a necessary preparation to propose a state treasury centralized receipt and payment system, and a foundation for the college management system to traner its management focus to a primary level.Due to the limits of the accounting system, technical means and management ideas, there exist many deficiencies and limitations in the university accounting system currently:such as the accounting function is weakened; the accounting system is incomplete; the main purpose of accounting is to provide accounting information and final accounting statements only to higher financial departments, but not for all levels of internal management departments in universities, etc.This paper aims to broaden the university’s centralized accounting functions, to strengthen accounting services functions, and to develop the accounting services and surveillance function simultaneously. With the help of modern advanced information technology and network systems, we conduct the accounting system and financial management system, to optimize the existing accounting reform of the financial institutions setting and staffing arrangements, to integrate financial and asset management institutions, as well as to streamline asset management system. We aim to establish a timely and effective accounting system not only to provide information for outsiders, but also to meet the internal needs for all levels of management in universities.
论文关键词： 高校会计；集中核算；
Key words（英文摘要）：www.328tibet.cn college accounting；Centralized Accounting；
Abstract（英文摘要）：www.328tibet.cn Since the implementation of education system reform, China’s higher education has entered a high-speed development period. The school management, especially the accounting and financial management were put forwarded higher requirement for the universities to innovate, to adapt to the unceasingly expanding of the higher education development. With the standardization of the higher education management system and the diversification of the investment system, the implementation of centralized accounting system in universities has become a general trend ultimately. Through which, the universities can strengthen management and supervision of the revenue and capital expenditure, standardize the financial management and accounting behiors, and also improve the efficiency of the fund utilization. The implementation of centralized accounting system is a necessary preparation to propose a state treasury centralized receipt and payment system, and a foundation for the college management system to traner its management focus to a primary level.Due to the limits of the accounting system, technical means and management ideas, there exist many deficiencies and limitations in the university accounting system currently:such as the accounting function is weakened; the accounting system is incomplete; the main purpose of accounting is to provide accounting information and final accounting statements only to higher financial departments, but not for all levels of internal management departments in universities, etc.This paper aims to broaden the university’s centralized accounting functions, to strengthen accounting services functions, and to develop the accounting services and surveillance function simultaneously. With the help of modern advanced information technology and network systems, we conduct the accounting system and financial management system, to optimize the existing accounting reform of the financial institutions setting and staffing arrangements, to integrate financial and asset management institutions, as well as to streamline asset management system. We aim to establish a timely and effective accounting system not only to provide information for outsiders, but also to meet the internal needs for all levels of management in universities.
论文关键词： 高校会计；集中核算；
Key words（英文摘要）：www.328tibet.cn college accounting；Centralized Accounting；