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在高校财务管理中,传统会计主要通过货币计量,来反映整个学校的财务数据和内容过程,但在会计报表中有许多非财务信息性的信息及计算产生性财务却无法体现出来。而网络会计却以其强大的信息收集功能,和较大的附注信息量,能够使学校的财务状况更具体的反映出来,对于学校加强财务管理和改革发展具有重要的意义。本文针对当前高效财务管理中传统会计面临的现状进行了分析,并提出了相应的改革思路和对策。
In the financial management of colleges and universities, the traditional accounting mainly reflects the financial data and content process of the whole school through the monetary measurement, but there are many non-financial and informational information in the financial statements and the calculation of generated financial can not be reflected. However, with its powerful information collection function and large amount of explanatory information, online accounting can make the financial status of the school reflect more concretely, which is of great significance to the school to strengthen financial management and reform and development. This article analyzes the status quo of traditional accounting faced by the current efficient financial management and puts forward corresponding reform ideas and countermeasures.