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在高校扩招的大背景下,高校师生人数和二级学院数量不断上升,高校会计工作的工作量也与日俱增,同时我国理财环境也有了明显变化,高校财务需要及时适应潮流,做出相应改革。现阶段,我国高校财务工作所依循的制度规范存在很多弊端,传统的会计组织设置已经无法满足扩大规模后的高校发展需求。而冗长的信息渠道容易导致信息错误,为高校腐败的滋生提供土壤。本文结合高校会计系统现状,提出在会计工作中引入绩效导向系统以解决现有问题的思路,并就改革具体的实施办法提出了指导意见。
Under the circumstances of enrollment expansion in colleges and universities, the number of teachers and students in colleges and universities and the number of secondary schools are on the rise. The workload of accounting work in colleges and universities is increasing day by day. Meanwhile, the financial environment of our country has also been changed obviously. The financial needs of colleges and universities need to adapt to the trend and make corresponding reforms. At this stage, there are many drawbacks to the system norms of the financial work in colleges and universities in our country. The traditional accounting organization has been unable to meet the development needs of colleges and universities after the expansion of scale. The lengthy information channels easily lead to information errors, to provide college soil corruption. Combining with the status quo of university accounting system, this paper puts forward the idea of introducing the performance oriented system in accounting work to solve the existing problems, and gives guidance on how to reform the specific implementation methods.