| 高校基建财务与事业财务合并核算问题初探 |
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| 引用本文： | 周永芳.高校基建财务与事业财务合并核算问题初探[J].湖北财经高等专科学校学报,2011(6):43-45. |
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| 作者姓名： | 周永芳 |
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| 作者单位： | 华中师范大学财务处,湖北武汉,430079 |
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| 摘 要： | 高校基建财务与事业财务合并核算，有利于规范国库财政支付与高校会计核算活动，有利于全面反映高校会计核算的状况，有利于实现高校会计核算的统一性、真实性和全面性。实现高校基建财务和事业财务合并核算，具体应做好会计科目和预、决算报表的合并。
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| 关 键 词： | 高等学校 基建财务 事业财务 合并核算 |
On the Accounting Combination of Construction and Internal Affair Finance in Higher Education Institutions |
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| ZHOU Yong-fang.On the Accounting Combination of Construction and Internal Affair Finance in Higher Education Institutions[J].Journal of Hubei College of Finance and Economics,2011(6):43-45. |
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| Authors: | ZHOU Yong-fang |
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| Institution: | ZHOU Yong-fang(Department of Finance,Central China Normal University,Wuhan Hubei 430079,China) |
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| Abstract: | The accounting combination of construction and internal affair finance in colleges can be of benefit to the specification for the State Treasury payment,to the accounting activities in higher education institutions,to the reflection of the accounting conditions in colleges,and to the realizing of the unification,authenticity,and comprehensiveness of college accounting.Accounting subjects and the combination of budget table and final accounts should be carefully managed in the practice of realizing the accou... |
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| Keywords: | Higher Education Institution Construction Finance Internal Affair Finance Accounting Combination |
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