| 高校基建会计单独设置之弊 |
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| 作者单位： | 漯河职业技术学院 河南漯河462002 |
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| 摘 要： | 针对高校基建会计单独设置的弊病,本文试从高校会计制度体系设计不完整和基建财务环境相对封闭等方面的原因进行分析,提出解决弊病的办法:取消其单独设置,构建完善、统一的高校会计核算和财务管理体系。
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| 关 键 词： | 基建会计 单独设置 弊病 会计核算 财务管理 |
The Disadvantage Of the establishment of Dependant Accountant in Higher Schools |
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| Authors: | LIU Yao-bin |
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| Abstract: | For the disadvantage of the establishment of dependant capital construction accountant in higher schools,the article analyses its reasons based on the imperfect accounting system and the block capital construction accounting environment in higher schools.The methods to solute the problems proposed in the article are to cancel the establishment of dependant accountant and to construct a perfect and united system for accountant checking and financial management in higher schools. |
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| Keywords: | Capital Construction Accountant Dependant Establishment Disadvantage Accountant Checking Financial Management |
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