| 我国独立学院财务活动特征研究 |
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| 引用本文： | 叶璋礼. 我国独立学院财务活动特征研究[J]. 技术经济, 2006, 25(10): 122-124 |
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| 作者姓名： | 叶璋礼 |
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| 作者单位： | 淮北煤炭师范学院,经济系,安徽,淮北,235000 |
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| 基金项目： | 安徽省教育厅人文社会科学基金 |
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| 摘 要： | 独立学院是由普通高校与投资方共同发起设立的本科层次的二级学院。通过对独立学院财务活动即资金筹集、投放、使用、收回及分配等一系列行为进行考察，认为独立学院财务活动主要特征是产权主体多元化、筹资渠道多样化、资金使用效益最大化和财务运行的高风险。
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| 关 键 词： | 独立学院 财务活动 特征 |
| 文章编号： | 1002-980X(2006)10-0122-03 |
| 收稿时间： | 2006-06-19 |
| 修稿时间： | 2006-06-19 |
A Study of the Accounting Activities of Independent Colleges in China |
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| YE Zhang-li. A Study of the Accounting Activities of Independent Colleges in China[J]. Technology Economics, 2006, 25(10): 122-124 |
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| Authors: | YE Zhang-li |
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| Affiliation: | Department of Economics, Huaibei Coal Industry Teachers College, Huaibei Anhui 235000,China |
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| Abstract: | The independent colleges are second-level colleges set up by the higher learning institutions and the investors. The article is devoted to the study of the accounting activities of the independent colleges such as accumulation of funds, investment, use, regain and distribution. The author proposes that the characteristic of the accounting activities are multiplicity of property rights, variety of founds collection, maximum use of founds and high risk of financial operation. |
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| Keywords: | independent college accounting activity characteristic |
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