| 对高校财会制度中几个问题的探讨 |
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| 引用本文： | 李岩. 对高校财会制度中几个问题的探讨[J]. 石家庄经济学院学报, 2004, 27(5): 552-553 |
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| 作者姓名： | 李岩 |
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| 作者单位： | 石家庄经济学院,财务设备处,河北,石家庄,050031 |
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| 摘 要： | 就高校财会制度在实施过程中存在的一些问题，诸如应收及暂存款的核算问题、职工福利基金的计提基数问题、固定资产的核算问题、修购基金的提取问题等进行了探讨，并结合实践提出了具体建议。
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| 关 键 词： | 高校财会制度 问题 建议 |
| 文章编号： | 1007-6875(2004)05-0552-02 |
| 修稿时间： | 2004-05-02 |
Some Problems of Accounting System in Colleges & Universities |
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| LI Yan. Some Problems of Accounting System in Colleges & Universities[J]. Journal of Shijiazhuang University of Economics, 2004, 27(5): 552-553 |
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| Authors: | LI Yan |
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| Abstract: | Some problems of accounting system in universities are discussed, such as, accounts of receivable money and temporary deposit, drawing base of the employees' welfare fund, accounts of the fixed assets, money-drawing for repairing and purchasing the equipment, etc. Then some detailed proposals are presented to solve those problems. |
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| Keywords: | accounting system in colleges & universities problems proposals |
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