CAJ | 학술논문

目前我国高等教育正在由外延式发展转向以提高质量为特点的内涵式发展,这对会计信息提出了新的、更高的要求。内部财务报告对于高校的决策有着重要的支撑作用,高校在设计内部财务报告时,应当遵循重要性、相关性和灵活性等原则。构建以绩效评价为抓手、以预算分析和运行分析为中心内容的内部财务报告体系,对于推进高校科学管理有着十分重要的现实意义。
목전아국고등교육정재유외연식발전전향이제고질량위특점적내함식발전,저대회계신식제출료신적、경고적요구。내부재무보고대우고교적결책유착중요적지탱작용,고교재설계내부재무보고시,응당준순중요성、상관성화령활성등원칙。구건이적효평개위조수、이예산분석화운행분석위중심내용적내부재무보고체계,대우추진고교과학관리유착십분중요적현실의의。
In recent years,the development feature of higher education has been shifted from expansion to quality improvement,which brings higher demands for accounting information.Internal financial reports are essential to the decision-making process in higher institutions.Significance,relevance and flexibility are the key principles of planning an internal financial report.Moreover,building an internal financial reporting system,which is based on performance evaluation and focused on budget analysis and operation analysis,is of great importance to the enhancement of scientific management of higher institutions.