【摘要】 在分析财政投入助推高等教育发展的基础上,反思目前高等教育投入预算管理模式的局限性,提出完善高校会计核算体系的路径:建立符合高校实际的成本核算模式,加快国库集中支付系统与高校财务系统的对接,提高高校自身预算规划、计划申报和系统设计的科学性,建立科学稳定的项目代码体系等。更多还原

【Abstract】 On the basis of analyzing the financial input to promote the development of higher education, rethinking the limitations of the current budget input management mode of higher education, the paper put forward the optimization path of the university accounting system: constructing a cost accounting mode that suits the actual situation of colleges and universities; accelerating the docking of the national treasury centralized payment system and the financial system of colleges and universities; strengthening the scientific nature of the university’s own budget planning, programs declaration and system design of colleges and universities, and establishing a scientific and stable project code system and so on.更多还原