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高校国有资产概念辨析
引用本文:王幼桂.高校国有资产概念辨析[J].阜阳师范学院学报(社会科学版),2000(5):123-124.
作者姓名:王幼桂
作者单位:阜阳师范学院财务处,安徽阜阳236032
摘    要:从高校国有资产的使用权、受益权、处分权等方面论析高校国有资产概念的内涵,纠正了高校固定资产就是国有资产的糊涂认识。

关 键 词:高校  固定资产  国有资产

Analysis on the Concept of State-own Capital in College and Universities
Wan YouGui The Financial Division of Fuyang Teachers College.Analysis on the Concept of State-own Capital in College and Universities[J].Journal of Fuyang Teachers College(Social Science Edition),2000(5):123-124.
Authors:Wan YouGui The Financial Division of Fuyang Teachers College
Institution:Wan YouGui The Financial Division of Fuyang Teachers College 236032
Abstract:This paper analyses the connotation of the conception of state-own capital in colleqes and universties fromsuch rights to state-own capital as using,receiving benefit and manaqing,andocorrects the vague idea theat the fixed capital isstate-own capital in colleges and universities.
Keywords:College and Universcties  Fixed Capital  State-own Capital
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