| 权责发生制在高校会计核算中的应用分析 |
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| 引用本文： | 岳红梅.权责发生制在高校会计核算中的应用分析[J].财务与金融,2009(2):84-87. |
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| 作者姓名： | 岳红梅 |
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| 作者单位： | 广州中医药大学,广州,510405 |
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| 摘 要： | 文从我国高校会计核算现行收付实现制存在的问题出发，分析了权责发生制在高校会计核算中应用的可行性，探讨了高校采用权责发生制进行会计核算的主要方法。
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| 关 键 词： | 高校 权责发生制 会计核算 |
Application of Accrual Basis in Colleges and Universities |
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| Yue Hong-mei.Application of Accrual Basis in Colleges and Universities[J].Accounting and Finance,2009(2):84-87. |
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| Authors: | Yue Hong-mei |
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| Institution: | Yue Hong-mei (Guangzhou University of Chinese Medicine) |
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| Abstract: | According to the actual problem of cash country,this paper analyzes accrual basis application basis of accounting in colleges and universities in our feasibility in colleges and universities,and then discusses the application method of accrual basis of accounting. |
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| Keywords: | Colleges and Universities Accrual basis Accounting |
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