高职院校学费上缴财务核算的思考  

Financial Accounting for Tuition Fee of Higher Vocational Colleges

作　　者：张昱[1] 

机构地区：[1]武汉船舶职业技术学院,湖北武汉430050

出　　处：《武汉船舶职业技术学院学报》2016年第4期49-51,共3页Journal of Wuhan Institute of Shipbuilding Technology

摘　　要：近年来我国逐步推进了税收改革制度,逐渐将现有的各项税收制度予以完善和改革,新成型的各项规定也在稳步推进当中,在高职院校学费上缴领域还存在一定的操作问题,高职院校收费上缴财务核算流程细节不清晰,很难对具体的操作过程进行统一规范,本文将通过对文献中相关内容进行总结,探讨高职院校学费上缴财务核算的操作。Tax reform has been gradually promoted in our country and various tax systems are being improved. New rules and regulations are proceeding steadily, while problems still exist in the financial accounting of tuition fee in higher vocational colleges. The accounting procedure is not clear, and can hardly be unified. According to the existing problems, the essay has put forward some countermeasures.

关 键 词：高职院校 学费 上缴 财务核算 

分 类 号：F23[经济管理—会计学]