高校会计集中核算研究
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摘要
教育体制改革实施以来,我国高等教育处在全面高速发展时期,对学校管理水平特别是会计核算和财务管理水平提出更高要求,高校需要变革创新适应不断扩张发展的需要。随着高等教育管理体制规范化、投资体制多元化的改革进展,高校实行会计集中核算已经是大势所趋。高校实行会计集中核算可以加强资金收支的管理和监督,规范财务管理和会计行为,提高资金使用效益,为适应国家推进国库集中收付制度改革做好准备,为高校深化管理体制改革实现管理重心下移奠定基础。
目前高校会计核算由于受到会计制度、技术手段和管理理念的限制,存在诸多不足和局限,会计核算功能被弱化,会计核算体制不完善,核算主要目的是满足对上级财务部门提供决算报表的会计信息需要,不能为学校各级内部管理部门提供有用会计信息。
本文希望通过拓宽高校会计集中核算的功能,强化会计服务功能,做到会计服务与监督并举,借助现代先进信息化技术和网络系统,完善会计核算体制和财务管理体制,优化现有会计改革财务机构设置和人员配备安排,整合财务和资产管理机构,理顺资产管理体制,建立一种既能对外及时提供有效会计信息,又能对内提供满足各级管理需要的会计信息的会计核算体系。
Since the implementation of education system reform, China's higher education has entered a high-speed development period. The school management, especially the accounting and financial management were put forwarded higher requirement for the universities to innovate, to adapt to the unceasingly expanding of the higher education development. With the standardization of the higher education management system and the diversification of the investment system, the implementation of centralized accounting system in universities has become a general trend ultimately. Through which, the universities can strengthen management and supervision of the revenue and capital expenditure, standardize the financial management and accounting behaviors, and also improve the efficiency of the fund utilization. The implementation of centralized accounting system is a necessary preparation to propose a state treasury centralized receipt and payment system, and a foundation for the college management system to transfer its management focus to a primary level.
Due to the limits of the accounting system, technical means and management ideas, there exist many deficiencies and limitations in the university accounting system currently:such as the accounting function is weakened; the accounting system is incomplete; the main purpose of accounting is to provide accounting information and final accounting statements only to higher financial departments, but not for all levels of internal management departments in universities, etc.
This paper aims to broaden the university's centralized accounting functions, to strengthen accounting services functions, and to develop the accounting services and surveillance function simultaneously. With the help of modern advanced information technology and network systems, we conduct the accounting system and financial management system, to optimize the existing accounting reform of the financial institutions setting and staffing arrangements, to integrate financial and asset management institutions, as well as to streamline asset management system. We aim to establish a timely and effective accounting system not only to provide information for outsiders, but also to meet the internal needs for all levels of management in universities.
目前高校会计核算由于受到会计制度、技术手段和管理理念的限制,存在诸多不足和局限,会计核算功能被弱化,会计核算体制不完善,核算主要目的是满足对上级财务部门提供决算报表的会计信息需要,不能为学校各级内部管理部门提供有用会计信息。
本文希望通过拓宽高校会计集中核算的功能,强化会计服务功能,做到会计服务与监督并举,借助现代先进信息化技术和网络系统,完善会计核算体制和财务管理体制,优化现有会计改革财务机构设置和人员配备安排,整合财务和资产管理机构,理顺资产管理体制,建立一种既能对外及时提供有效会计信息,又能对内提供满足各级管理需要的会计信息的会计核算体系。
Since the implementation of education system reform, China's higher education has entered a high-speed development period. The school management, especially the accounting and financial management were put forwarded higher requirement for the universities to innovate, to adapt to the unceasingly expanding of the higher education development. With the standardization of the higher education management system and the diversification of the investment system, the implementation of centralized accounting system in universities has become a general trend ultimately. Through which, the universities can strengthen management and supervision of the revenue and capital expenditure, standardize the financial management and accounting behaviors, and also improve the efficiency of the fund utilization. The implementation of centralized accounting system is a necessary preparation to propose a state treasury centralized receipt and payment system, and a foundation for the college management system to transfer its management focus to a primary level.
Due to the limits of the accounting system, technical means and management ideas, there exist many deficiencies and limitations in the university accounting system currently:such as the accounting function is weakened; the accounting system is incomplete; the main purpose of accounting is to provide accounting information and final accounting statements only to higher financial departments, but not for all levels of internal management departments in universities, etc.
This paper aims to broaden the university's centralized accounting functions, to strengthen accounting services functions, and to develop the accounting services and surveillance function simultaneously. With the help of modern advanced information technology and network systems, we conduct the accounting system and financial management system, to optimize the existing accounting reform of the financial institutions setting and staffing arrangements, to integrate financial and asset management institutions, as well as to streamline asset management system. We aim to establish a timely and effective accounting system not only to provide information for outsiders, but also to meet the internal needs for all levels of management in universities.
引文
1 徐焱军,企业集团利用网络技术实现财务集中控制的模式,财务与会计,2001.11
2 袁琳,资金集中控制与结算中心,浙江人民出版社,2001年
3 陆正飞,论企业集团化与财务管理集中化,财会通讯,2000.9
4 童道友,财会集中核算制,中国财政经济出版社,2001.06
5 邓天林,会计集中核算与财政管理体制改革若干问题研究,会计研究,2002.01
6 周晓冰,关于行政事业单位实施会计集中核算的几个问题,财会研究,2006(2)
7 燕淮明,行政事业单位实施会计集中核算对内部审计的影响及对策,财会研究,2009(19)
8 雷宏伟,财政国库集中收付制与会计集中核算制的关系,中国财经报,2001.09.20
9 向毅川,乐山市机关事业单位全面实行会计集中核算,四川会计,2001.09
10 王锡岚,行政事业单位会计集中核算应处理好四个关系,四川会计,2001.10
[1]童道友.财会集中核算制[M].北京：中国财政经济出版社,2001
[2]张明.中国财政国库制度发展与建设[M].成都：西南财经大学出版社,2007
[3]童道友.会计委派制探索[M].北京：中国财政经济出版社,2003
[4]张树彦,王玉斌.农业高校财务管理改革理论与实践(三)[M].北京：中国农业大学出版社,2009
[5]贾明春.政府与事业单位会计[M].北京：经济科学出版社,2010
[6]孔为民,刘海英.政府及非营利组织会计[M].北京：科学出版社,2008
[7]王洪波.浅析企业会计集中核算出现的问题及应对措施[J].石家庄经济学院学报,2009.4
[8]王建梅.高校会计集中核算利弊及改进建议浅析[J].山东广播电视大学学报,2009.3
[9]李黎,田永明.浅议高校会计集中核算[J].商场现代化,2006.9
[10]王桂凤.浅议教育系统财务集中核算[J].中国商界,2009.1
[11]李晖.浅谈大型企业会计集中核算[J].中国管理信息化,2006.12
[12]尚伟伟.对会计集中核算问题的探讨[J].新乡教育学院学报,2009.12
[13]吴建石.企业会计集中核算探索[J].交通财会,2004.4
[14]耿晓霞,曹源.健全和完善高校会计核算体系的重要性和措施[J].科技与经济,2006.3
[15]葛中宏.高等学校会计集中核算产生的问题及其对策[J].教育财会研究,2005.1
[16]龙素英,张捷,杨少勇.完善现行高校会计核算的思考[J].会计之友,2009.3
[17]曹雯.我国行政事业单位会计集中核算现状分析及展望[D].暨南大学,2005.6
[18]许春霞.会计集中核算制度和国库集中支付制度的衔接[D].山西财经大学,2009.3
[19]周新庆.高校会计集中核算制的研究[D].新疆农业大学,2007.6
2 袁琳,资金集中控制与结算中心,浙江人民出版社,2001年
3 陆正飞,论企业集团化与财务管理集中化,财会通讯,2000.9
4 童道友,财会集中核算制,中国财政经济出版社,2001.06
5 邓天林,会计集中核算与财政管理体制改革若干问题研究,会计研究,2002.01
6 周晓冰,关于行政事业单位实施会计集中核算的几个问题,财会研究,2006(2)
7 燕淮明,行政事业单位实施会计集中核算对内部审计的影响及对策,财会研究,2009(19)
8 雷宏伟,财政国库集中收付制与会计集中核算制的关系,中国财经报,2001.09.20
9 向毅川,乐山市机关事业单位全面实行会计集中核算,四川会计,2001.09
10 王锡岚,行政事业单位会计集中核算应处理好四个关系,四川会计,2001.10
[1]童道友.财会集中核算制[M].北京：中国财政经济出版社,2001
[2]张明.中国财政国库制度发展与建设[M].成都：西南财经大学出版社,2007
[3]童道友.会计委派制探索[M].北京：中国财政经济出版社,2003
[4]张树彦,王玉斌.农业高校财务管理改革理论与实践(三)[M].北京：中国农业大学出版社,2009
[5]贾明春.政府与事业单位会计[M].北京：经济科学出版社,2010
[6]孔为民,刘海英.政府及非营利组织会计[M].北京：科学出版社,2008
[7]王洪波.浅析企业会计集中核算出现的问题及应对措施[J].石家庄经济学院学报,2009.4
[8]王建梅.高校会计集中核算利弊及改进建议浅析[J].山东广播电视大学学报,2009.3
[9]李黎,田永明.浅议高校会计集中核算[J].商场现代化,2006.9
[10]王桂凤.浅议教育系统财务集中核算[J].中国商界,2009.1
[11]李晖.浅谈大型企业会计集中核算[J].中国管理信息化,2006.12
[12]尚伟伟.对会计集中核算问题的探讨[J].新乡教育学院学报,2009.12
[13]吴建石.企业会计集中核算探索[J].交通财会,2004.4
[14]耿晓霞,曹源.健全和完善高校会计核算体系的重要性和措施[J].科技与经济,2006.3
[15]葛中宏.高等学校会计集中核算产生的问题及其对策[J].教育财会研究,2005.1
[16]龙素英,张捷,杨少勇.完善现行高校会计核算的思考[J].会计之友,2009.3
[17]曹雯.我国行政事业单位会计集中核算现状分析及展望[D].暨南大学,2005.6
[18]许春霞.会计集中核算制度和国库集中支付制度的衔接[D].山西财经大学,2009.3
[19]周新庆.高校会计集中核算制的研究[D].新疆农业大学,2007.6