| 基于财务风险管理视角的高校会计制度的改进 |
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| 引用本文： | 彭海颖. 基于财务风险管理视角的高校会计制度的改进[J]. 浙江万里学院学报, 2007, 20(4): 53-55 |
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| 作者姓名： | 彭海颖 |
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| 作者单位： | 浙江万里学院,宁波,315100 |
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| 摘 要： | 随着高等教育管理体制改革的不断深化,财务风险管理已成为到高校财务管理的重要内容,但目前高校会计核算资料难以满足财务风险分析的要求。文章从风险管理的角度分析了高校会计制度存在的不足,提出了改进高校会计制度的具体思路。
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| 关 键 词： | 高等学校 财务风险 权责发生制 会计制度 |
| 文章编号： | 1671-2250（2007）04-0053-03 |
| 修稿时间： | 2006-11-30 |
On the Accounting System Improvement in Higher Education Institutions Based on Financial Risk Management |
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| PENG Hai-ying. On the Accounting System Improvement in Higher Education Institutions Based on Financial Risk Management[J]. Journal of Zhejiang Wanli University, 2007, 20(4): 53-55 |
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| Authors: | PENG Hai-ying |
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| Affiliation: | ZhejiangWanli University, Ningbo 315100 |
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| Abstract: | With the deepening of higher education management organism,there exists inevitably a tendency of financial risk and crisis,as makes it necessary to lay emphasis on financial risk management in higher education institutions.The article attempts to analyse the deficiencies of accounting system in higher education institutions and put forward some practicle measures from the angle of financial risk management. |
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| Keywords: | higher education institutions accrual system financial risk accounting system |
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