高校综合财务分析与拓展会计理念的若干研究  

A Study of Comprehensive Financial Analysis and Expanding Accounting Concepts in Colleges and Universities

作　　者：李兴耘 LI Xing-yun(Tianjin Metallurgical Vocational and Technical Institute,Tianjin 300400,China)

机构地区：[1]天津冶金职业技术学院,天津300400

出　　处：《价值工程》2018年第14期15-17,共3页Value Engineering

摘　　要：随着会计环境的变化,会计理念必须拓展创新,进一步完善会计职能,才能满足财务管理需求。对于高校财务管理而言,必须以会计信息为基础,做好综合财务分析工作,为学校财务决策提供可靠依据。本文对新时期会计理念的拓展进行分析,阐述基于会计理念拓展下高校综合财务分析体系的构建,并提出强化综合财务分析工作的保障措施。With the change of the accounting environment,accounting concepts must be expanded and innovated to further improve the accounting functions and meet the financial management needs.For the financial management of colleges and universities,we must take the accounting information as the basis,do a good job of comprehensive financial analysis to provide a reliable basis for school financial decisions.This article analyzes the expansion of accounting concepts in the new era,elaborates the construction of comprehensive financial analysis system under the accounting concept expansion,and proposes safeguard measures to strengthen comprehensive financial analysis.

关 键 词：高校 综合财务分析 会计理念 

分 类 号：G647[文化科学—高等教育学]