以高校为主营业务对象公司的财务特点研究  

Research on the Financial Characteristics of the Company with the University as the Main Business Object

作　　者：俞跃 赵嘉程 Yu Yue;Zhao Jiachen(Nanjing Traffic Vocational and Technical College,Nanjing,211188;Nanjing University of Science and Technology,Nanjing,210016)

机构地区：[1]南京交通职业技术学院,江苏南京211188 [2]南京理工大学,江苏南京210016

出　　处：《江苏商论》2019年第6期84-86,共3页Jiangsu Commercial Forum

基　　金：2017年江苏省教育信息化研究青年课题:“混合式学习方式”下会计专业理实一体化课程研究(项目号:20172042);2017年江苏省高等教育教学改革研究课题:移动互联网环境下开展“混合式学习方式”实践研究——以会计信息化课程为例(项目号:2017JSJG336);2018年江苏省高职院校青年教师企业实践项目(项目号:2018QYSJ062)

摘　　要：高校作为一种具有复合性质的特殊组织,其会计核算不同于完全适用预算会计的其他组织机构,因此,针对高校财务的各方面特点,本文研究以高校为主营业务对象的公司财务状况和特点,分析其特点,并给予有参考价值的意见或建议,为以高校为主营业务对象公司的进一步发展提供路径。A university is a special organization with a complex nature.College accounting is part of the accounting of institutions.Institution accounting is also part of budget accounting.Therefore,accounting in Colleges and universities accords with the characteristics and regulations of budgetary accounting,it has a strong financial nature.At the same time,Accounting is also different from other organizations that are fully applicable to budgetary accounting,because of the complex nature of colleges and Universities.Therefore,This paper studies the financial situation and characteristics of the company based on the main business of universities and colleges,analyzes its characteristics,and gives some relevant suggestions and suggestions to provide the path for the further development of the business object company,according to the characteristics of various aspects of College Finance.

关 键 词：高校 主要业务对象 财务特点 公司 

分 类 号：F23[经济管理—会计学]