| 高等院校合并后财务管理之思考 |
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| 引用本文： | 陶小平,李淑红.高等院校合并后财务管理之思考[J].河北北方学院学报(社会科学版),2004,20(1):92-94. |
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| 作者姓名： | 陶小平 李淑红 |
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| 作者单位： | 河北北方学院财务处,张家口,075000 |
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| 摘 要： | 高校合并后,原有的各自独立会计核算体系已不适应新成立院校管理要求.合并院校独立法人和财务主体地位的确立,亟需按统一的财务管理体制、核算要求、财务调控模式等进行管理.
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| 关 键 词： | 财务管理体制 核算要求 财务调控模式 预算管理 |
| 文章编号： | 1008-2727(2004)01-092-03 |
| 修稿时间： | 2003年11月20 |
About the Financial Management after the Universities and Colleges Have Merged |
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| Tao Xiaoping,Li Shuhong.About the Financial Management after the Universities and Colleges Have Merged[J].Journal of Hebei North University,2004,20(1):92-94. |
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| Authors: | Tao Xiaoping Li Shuhong |
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| Abstract: | After the universities and colleges have merged, the used independent book records systems cannot keep abreast of the managerial requirements of the new-established universities. The establishment of the independent legal person and financial dominant position must be implemented according to the unified financial management system, accounting requirements, financial model and budget management. |
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| Keywords: | financial management system accounting requirements financial model budget management |
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