论文部分内容阅读
高校年度部门决算报表的编制是一项十分繁琐的工作,年度部门决算报表既要真实、完整地反映高校的经济运行情况,又要为上级主管部门、单位领导决策提供参考。文章分析了年度部门决算报表的编制要点,梳理出了年度部门决算报表的编制顺序,提出了一种省时高效的年度部门决算报表编制方法,为财务工作人员尤其初次编报的财务人员在时间紧、任务重的情况下编制出准确无误的决算报表提供有益的帮助。
The preparation of annual accounts of university accounts is a very tedious task. The statements of annual accounts of the departments should not only reflect the economic operation of universities in a real and complete manner, but also provide reference for the decision-making of leaders at higher levels and units. This article analyzes the key points of compiling annual statement of accounts and sets forth the preparation sequence of annual statement of accounts and puts forward a time-saving and efficient method of compiling annual statement of accounts for financial departments, especially for the financial staff, especially for the first time, Tight, heavy tasks in the preparation of an accurate statement of accounts provide useful help.