政府会计改革在高校实践中的应用研究

doi:10.16039/j.cnki.cn22-1249.2022.08.021

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摘要

通过梳理政府会计改革实施背景和目标，对比改革前后的主要变化，研究分析政府会计改革在高校实施过程中的主要难点，提出建议，以便更有效落实改革目标，服务于高校财务管理工作。

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	李聪

关键词: 政府会计改革高校实践权责发生制收付实现制

Abstract:

By combing the implementation background and objectives of government accounting reform, comparing the main changes before and after the reform, this paper studies and analyzes the main difficulties and suggestions in the implementation of government accounting reform in colleges and universities, so as to implement the reform objectives more effectively and serve the financial management of colleges and universities.

Key words: government accounting reform university practice accrual basis cash basis

出版日期: 2022-08-25 发布日期: 2022-08-25 整期出版日期: 2022-08-25

ZTFLH:

F812.2

引用本文:

李聪. 政府会计改革在高校实践中的应用研究 [J]. 吉林化工学院学报, 2022, 39(8): 91-93.
LI Cong. Research on the Application of Government Accounting Reform in University Practice . Journal of Jilin Institute of Chemical Technology, 2022, 39(8): 91-93.

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http://xuebao.jlict.edu.cn/CN/10.16039/j.cnki.cn22-1249.2022.08.021 或 http://xuebao.jlict.edu.cn/CN/Y2022/V39/I8/91

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