CAJ | 학술논문

2014年1月1日，新的《高等学校会计制度》开始实施，新的会计制度中从会计科目设置、会计核算内容、报表体系、基建核算等方面发生了很大变化。新制度实施执行实践中，高校财务部门遇到了会计核算更加繁琐、成本分摊不准确、每月结转和计提折旧工作量大等诸多问题。本文针对诸多问题提出加强队伍建设、提高预算的科学性、充分利用信息化提高效率、折旧和结转按年进行等建议，使新制度的实施更具有可行性和科学性。
2014년1월1일，신적《고등학교회계제도》개시실시，신적회계제도중종회계과목설치、회계핵산내용、보표체계、기건핵산등방면발생료흔대변화。신제도실시집행실천중，고교재무부문우도료회계핵산경가번쇄、성본분탄불준학、매월결전화계제절구공작량대등제다문제。본문침대제다문제제출가강대오건설、제고예산적과학성、충분이용신식화제고효솔、절구화결전안년진행등건의，사신제도적실시경구유가행성화과학성。
In January 1, 2014 ,the new ＂college accounting system＂ was implemented. Great changes have taken place in accounting subject setting, accounting statements, accounting content, system infrastructure and other aspects of the new accounting system. Under the new system, accounting is more complicated, cost sharing is not accurate, college accounting departments have many problems such as monthly depreciation of the carryover and workload. Aiming at the problems put forward to strengthen the team building, improve the budget scientifically, make full use of information technology to improve efficiency, depreciation and transfer of annual recom- mendations, the implementation of the new system is more feasible and scientific.