工信财经科技2024,Issue(6) :133-138.

新会计法推进高等学校事业高质量发展

New Accounting Law Promote the High-quality Development of Universities

柏林 付海东
工信财经科技2024,Issue(6) :133-138.

新会计法推进高等学校事业高质量发展

New Accounting Law Promote the High-quality Development of Universities

柏林 1付海东2
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作者信息

  • 1. 北京理工大学计划财务部计划预算室
  • 2. 北京理工大学计划财务部综合室
  • 折叠

摘要

会计法是规范会计工作的基础性法律,2024 年新修订的《中华人民共和国会计法》在加强财会监督、严肃财经纪律、建设社会诚信体系等方面提出了新的要求,有利于会计工作更好地服务于经济社会高质量发展.本文分析了新会计法的实施对于高等学校的重要意义,结合高校财务管理和会计核算的工作实际,研究提出高校为贯彻落实新会计法,在完善制度建设、加强开源节流、开展成本核算、推进内控建设、强化人才培养等方面的改革建议,以期为高等学校财务工作充分保障学校事业高质量发展提供借鉴参考.

Abstract

The Accounting Law is a fundamental legal framework that regulates accounting work.The newly revised Accounting Law puts forward new requirements in areas such as strengthening financial supervision,enforcing financial discipline,and building a social credit system,which is beneficial for accounting work to better serve the high-quality development of the economy and society.This paper analyzes the significant importance of implementing the new Accounting Law for higher education institutions.By combining the practical work of financial management and accounting in universities,it summarizes and analyzes various reform suggestions for universities to improve institutional construction,enhance revenue generation and cost-saving measures,conduct cost accounting,promote internal control development,and strengthen talent cultivation after the implementation of the new Accounting Law.The paper's aim is to provide reference for higher education institutions to fully ensure the high-quality development of various undertakings.

关键词

会计法/高等学校/高质量发展

Key words

Accounting Law/higher education institutions/high-quality development

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出版年

2024
工信财经科技
电子工业出版社

工信财经科技

ISSN:2096-9724
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