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规范的会计核算体系有利于对高校及构成主体的资产负债、运行效果、资金流量等情况实行整体核算、监督以及反馈,提升资金的使用效益,更好地落实国家的财政政策。伴随着高校财政收支规模的扩大,高校会计核算工作出现了很多的问题,比如会计核算制度不健全、预算和执行缺乏约束力、内部控制制度不健全,导致财会人员无法很好地进行会计核算,财政资金的使用效率低,这些问题使得高校会计核算存有较高的风险。明确这些问题是采取风险防控的前提条件。
The standardized accounting system is conducive to the overall accounting, supervision and feedback on the assets and liabilities of colleges and universities and their constituent entities, as well as their operational effectiveness and capital flow. This will enhance the efficiency of the use of funds and better implement the state’s fiscal policies. With the expansion of fiscal revenue and expenditure in colleges and universities, many problems have appeared in the accounting work in colleges and universities. For example, the accounting system is not perfect, the budget and execution are not binding, and the internal control system is not perfect, which makes the accounting staff unable to conduct good accounting , The low efficiency of the use of financial funds, these problems make colleges and universities accounting for a higher risk. Identifying these issues is a prerequisite for risk prevention and control.