| 高等学校财会制度改革论 |
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| 引用本文： | 姚电,马立春,彭智.高等学校财会制度改革论[J].宜春学院学报,2002,24(3):9-14. |
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| 作者姓名： | 姚电 马立春 彭智 |
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| 作者单位： | 宜春学院,江西,宜春,336000 |
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| 摘 要： | 从高等教育改革的目标和所处的市场经济环境的角度简要论述了高等学校现行的财务会计制度存在的不足，并且着重探讨了财会制度改革的主要思路、总体要求、会计科目的财会方法调整、财会报告调整等方面的内容。
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| 关 键 词： | 高等学校 会计制度 财务制度 改革 |
| 文章编号： | 1671-380X(2002)03-0009-06 |
The Reforming Expounding About Schools' Account System |
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| YAO Dian,MA Li-chun,PENG Zhi.The Reforming Expounding About Schools'' Account System[J].Journal of Yichun University,2002,24(3):9-14. |
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| Authors: | YAO Dian MA Li-chun PENG Zhi |
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| Abstract: | T his paper sim ply expounds current school account system' s deficiencies from high education ref orming destination and market economic sur roundings angle And further exploring acco unt system reforming's chief thinking ,total request,account branch and account m ethod adjusting,account report adjus ting and so on. |
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| Keywords: | schools a c count system finance system reformKnowledge Ec onomy and the Government's Value Orientat ion s$$$$ WAN Xiao-mei (Teaching Departme nt of Philosophy Communist Party School of Hubei Province Wuhan 430022 China) Abs tract:Effeci |
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