摘要
专项核算是会计电算化特有的会计核算方式。运用专项核算进行高校部门预算、专项收支、事业收支、经营收支及科研项目管理,不仅可以优化数据处理结构,提高会计核算效率,而且将财务管理纳入会计核算的轨道,实现了财务管理和会计核算的完美统一。
Special accounting is a characteristic accounting way in accounting computerization.To use special accounting to manage departmental budget,special income and expenses,enterprise income and expenses,operating expenditure and receipt,and research projects,can optimize structure of data processing and improve accounting efficiency,furthermore bring financial management into the orbit of accounting,and achieve perfect unification of financial management and accounting.
出处
《电子科技大学学报（社科版）》
2006年第5期29-33,共5页
Journal of University of Electronic Science and Technology of China(Social Sciences Edition)
关键词
专项核算
高校
财务管理
special accounting
colleges and universities
financial management
