对高等学校会计核算中若干问题的探讨 |
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引用本文: | 吴明芳.对高等学校会计核算中若干问题的探讨[J].无锡职业技术学院学报,2002,1(1):44-46. |
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作者姓名: | 吴明芳 |
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作者单位: | 无锡职业技术学院,江苏,无锡,214073 |
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摘 要: | 随着我国教育体制改革的不断深化,高等学校办学资金来源渠道日趋多样化,给高校财务管理及会计核算也提出了一系列的新问题,《高等学校会计制度》总体上讲是适应新形势发展需要的,但在某些方面值得商榷。本文从会计科目体系和会计报表体系二个方面提几点肤浅的看法,与大家一起讨论。
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关 键 词: | 高校 会计 核算 报表 体系 |
文章编号: | 1671-7880(2002)-01-44-3 |
修稿时间: | 2002年6月9日 |
Explorations on Several Problems in Institutes' Accounting |
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Authors: | Wu Mingfang |
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Institution: | Wu Mingfang |
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Abstract: | As the structural reform of education is intensified, channels of the source of funds for running schools tend to be various, which brings about a series of new problems for financial control and accounting in the institutes. In general, Institutes' Accounting System adapts to the needs to develop the new situa-tions, but there are some aspects worth discussing. This article puts forward some opinions in terms of sys-tem of accounting item and system of accounting statement. |
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Keywords: | institute sccounting statement system |
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