本文選題：高校　切入點(diǎn)：政府部門(mén)會(huì)計(jì)報(bào)表　出處：《財(cái)會(huì)月刊》2017年13期

【摘要】：2015年12月11日財(cái)政部印發(fā)了《政府部門(mén)財(cái)務(wù)報(bào)告編制操作指南(試行)》,為各相關(guān)單位將會(huì)計(jì)報(bào)表轉(zhuǎn)換為政府部門(mén)會(huì)計(jì)報(bào)表提供了具體編制指導(dǎo)。以高校為例,分析將高校會(huì)計(jì)報(bào)表轉(zhuǎn)換為政府部門(mén)會(huì)計(jì)報(bào)表時(shí)存在的問(wèn)題,實(shí)例演示通過(guò)改進(jìn)財(cái)務(wù)軟件的模塊設(shè)置等編制政府部門(mén)會(huì)計(jì)報(bào)表的過(guò)程,以期與廣大高校財(cái)務(wù)同仁討論。
[Abstract]:On December 11, 2015, the Ministry of Finance issued the "operational Guide to the compilation of Financial reports of Government departments (on trial)", which provides specific guidance for the relevant units to convert the accounting statements into government accounting statements. This paper analyzes the problems existing in converting the accounting statements of colleges and universities into the accounting statements of government departments, and demonstrates the process of compiling the accounting statements of government departments by improving the module setting of financial software, so as to discuss with the financial colleagues of colleges and universities.
【作者單位】： 浙江工業(yè)職業(yè)技術(shù)學(xué)院;
【分類號(hào)】：F810.6

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