| 多维核算应用于高校科研经费管理的理论与实践探索 |
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| 引用本文： | 雷文谨.多维核算应用于高校科研经费管理的理论与实践探索[J].连云港职业技术学院学报,2010,23(4):61-63. |
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| 作者姓名： | 雷文谨 |
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| 作者单位： | 连云港职业技术学院,江苏连云港222006 |
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| 摘 要： | 目前,高校科研经费核算存在的问题已成为影响科研经费使用效益、制约高校发展的＂瓶颈＂。从高校科研经费管理的特点出发,阐述了科研经费管理应用多维核算的基本原理,并从实践的角度提出建立高校科研经费多维核算体系是当务之急。
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| 关 键 词： | 多维核算 项目管理 辅助核算 财务预算 |
On the Theory and Practice of Application of Multidimensional Accounting to Management of Colleges' Scientific Research Funds |
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| LEI Wen-jin.On the Theory and Practice of Application of Multidimensional Accounting to Management of Colleges' Scientific Research Funds[J].Journal of Lianyungang Technical College,2010,23(4):61-63. |
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| Authors: | LEI Wen-jin |
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| Institution: | LEI Wen-jin(Lianyungang Technical College,Lianyungang 222006,China) |
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| Abstract: | At present,the accounting problem in colleges＇ scientific research funds has become the obstacle which affects efficiency of research funding and restricts the development of colleges.According to the characteristics of the management of funds,the paper discusses the basic principle of multidimensional accounting and urges establishment of multidimensional accounting system for colleges＇ research funds from a practical point of view. |
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| Keywords: | multidimensional accounting project management aid accounting financial budget |
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