| 高等学校会计核算改进的几点建议 |
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| 引用本文： | 郝蒲花.高等学校会计核算改进的几点建议[J].渭南师范学院学报,2006,21(5):93-94. |
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| 作者姓名： | 郝蒲花 |
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| 作者单位： | 渭南师范学院,财务处,陕西,渭南,714000 |
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| 摘 要： | 社会主义市场经济体制的建立和完善迫切要求高等学校会计核算要依据新情况、新内容不断完善.“收付实现制“的会计核算方法已不适应发展中的高校财务管理.只有采用“权责发生制”才能全面的反映高校的财务状况.
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| 关 键 词： | 高等学校 会计核算 建议 |
| 文章编号： | 1009-5128（2006）05-0093-02 |
| 收稿时间： | 2005-12-12 |
| 修稿时间： | 2005-12-12 |
Proposals for Improving Accounting in Colleges |
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| HAO Pu-hua.Proposals for Improving Accounting in Colleges[J].Journal of Weinan Teachers College,2006,21(5):93-94. |
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| Authors: | HAO Pu-hua |
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| Institution: | Financial Department, Weinan Teachers College, Weinan 714000, China |
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| Abstract: | With the foundation and improvement of socialist market economy system,college accounting system is highly demanded to be improved under the new conditions.Revenue and expenditure accounting system can meet the needs of developing college financial administration.Only right and duty accounting system can reflect the college financial situation comprehensively. |
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| Keywords: | colleges accounting proposal |
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