| 浅析高等学校会计制度改革 |
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| 引用本文： | 吴叙荣. 浅析高等学校会计制度改革[J]. 河北北方学院学报(社会科学版), 2004, 20(1): 89-91 |
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| 作者姓名： | 吴叙荣 |
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| 作者单位： | 杭州商学院后勤发展总公司,杭州,310012 |
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| 摘 要： | 办学体制和形式日益多样化,使高校会计在核算内容上出现许多新情况.目前的一些核算内容和方法已不能适应改革的变化和高校发展的要求,特别是新校区的建设和贷款的取得核算,如何准确地反映学校的负债情况,迫切需要对高校会计制度进行修改和补充.
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| 关 键 词： | 高校 会计制度 改革 |
| 文章编号： | 1008-2727(2004)01-089-03 |
| 修稿时间： | 2003-11-25 |
About the Reform of the Accounting System in Universities and Colleges |
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| Wu Xurong. About the Reform of the Accounting System in Universities and Colleges[J]. Journal of Hebei North University, 2004, 20(1): 89-91 |
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| Authors: | Wu Xurong |
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| Abstract: | With the increasing diversification of the systems and forms of running a school, there have appeared a lot of new situations in the accounting contents of universities. Some of the present accounting contents and ways have not been able to meet the needs of the reforms and development of universities, especially in the construction of the new campus and the acquisition accounting of the loan, and how to reflect exactly the school liabilities situation, which requires badly the revision and supplement to the accounting system of universities. |
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| Keywords: | universities and colleges accounting system reform |
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