高校会计制度与公共财政体制改革衔接性研究

2009年，财政部拟定了新《高等学校会计制励（征求意见稿），要求核算能提供预算管理需要的预算收支信息，增加了与公共财政改革相关的会计核算内容，但高校会计制度（征求意见稿）与公共财政体制依然存在着衔接不当问题。从公共财政体制改革对高校会计的影响出发，解读了高校会计制度（征求意见稿）与财政改革的衔接性，分析了高校会计实务中存在的与公共财政改革不协调的问题，并提出了相应的解决措施。

Research on the Convergence between Accounting System in Colleges and Universities and Public Finance System Reform

The Ministry of Finance reformulated Colleges and Universities Accounting System （Draft） in 2009, the draft required to provide budget information based on the budget manage- ment, increased accounting content related to public finance reform. But there still was the prob- lem of improper convergence between the draft and the public finance system. This article dis- cussed the influence of the reform of public finance system on the accounting in colleges and uni- versities, interpreted the convergence of the draft and finance reform, and analyzed the incongruous problem that existed in the accounting practice and public finance reform, and put forward the cor- responding solution measures.