关于高校会计制度试行中的问题及思考  

Reflections on the Accounting Rules for Higher Learning Institutions

作　　者：傅挺水[1] 

机构地区：[1]上海海运学院审计处

出　　处：《上海海运学院学报》1999年第2期100-104,共5页Journal of Shanghai Maritime University

摘　　要：针对新颁发的《高等学校会计制度》中涉及的４个问题，即“对校办产业投资”科目的设置、经营性收支业务核算采用权责发生制、提存项目管理费该纳入哪个会计科目、项目收支结余帐式的设计，提出了自己的质疑与改进意见。The newly issued “Accounting Rules for Higher Learning Institutions” include four components, namely, “the investment in university run businesses” established as an item, “the practice of responsibilities and rights” for the accounting of business earnings and expendings, the categorizing of project managing fee, and the accounting pattern of the remaining money after project spending. Of these, this paper raises its questioning, and puts forward some improving suggestions.

关 键 词：会计制度 高校 财务管理 

分 类 号：G647.4[文化科学—高等教育学]