高职院校有效实施《政府会计制度》应破解的难题与对策研究——以A职业技术学院为例
Research on Difficulties and Countermeasures to be Solved in Effectively Implementing the Government Accounting System in Hihger Vocational Colleges——Taking A Vocational College as an Example
郑嘉媛1
作者信息
- 1. 武汉学院 会计学院,湖北 武汉 430212
- 折叠
摘要
按照财政部的要求,我国高职院校从 2019 年 1 月起开始执行统一的《政府会计制度》,从近几年实施情况看,高职院校财务管理或多或少存在"变形走样"的现象,具体工作中还有不少难题需要破解.文章先简述《政府会计制度》的主要特点,然后以A职业技术学院为例分析该校在具体实施《政府会计制度》过程中遇到的难点与问题,并从强化绩效管理理念,提升财务人员的综合素质;加快财务信息化建设,健全配套管理制度等方面提出对策建议,以期为高职院校提升财务管理能力,助力学校高质量发展提供参考.
Abstract
According to the requirements of the Ministry of Finance,the higher vocational colleges in China have been implementing a unified"Government Accounting System"since January 2019.From the implementation situation in recent years,there is a phenomenon of"deformation and deviation"in financial management of higher vocational colleges,and there are still many difficulties that need to be solved in specific work.The article first briefly describes the main characteristics of the"Government Accounting System",and then takes A Vocational and Technical College as an example to analyze the difficulties and problems encountered in the specific implementation of the"Government Accounting System".It also strengthens the concept of performance management and improves the comprehensive quality of financial personnel;propose countermeasures and suggestions to accelerate the construction of financial informatization and improve supporting management systems,in order to provide reference for higher vocational colleges to enhance their financial management capabilities and assist in the high-quality development of the college.
关键词
《政府会计制度》/财务管理/难点与对策/高职院校Key words
Government Accounting System/Financial management/Difficulties and countermeasures/Higher vocational colleges引用本文复制引用
出版年
2024
NETL
NSTL
万方数据