对国内众多高校而言,会计核算属于整个学校财务管理的重中之重,必须在高校的发展过程中不断改革与完善。目前高校会计核算还存在一些问题,会计人员应当针对这些问题采取对应的处理方法。本文首先分析了高校会计核算过程中现存的主要问题,如体系不健全、核算环节不完善、会计人员素质不高以及营改增带来的影响等,然后针对这一系列问题提出了相应的解决策略,希望为高校会计核算工作提供一些参考。 For many domestic colleges and universities, accounting is the most important part of the financial management of the whole school. It must be constantly reformed and perfected in the development of higher education. At present, there are still some problems in accounting in colleges and universities. Accountants should take corresponding measures to deal with these problems. This paper first analyzes the main problems existing in the process of accounting in colleges and universities, such as the unsoundness of the system, the imperfect accounting, the poor quality of accounting staff and the impact brought by the reform of the camp, and then puts forward corresponding solutions to this series of problems Strategy, I hope for college accounting to provide some reference.