摘要
当前,许多高校基建财务管理只重视基本建设支出和资金筹集的核算,对基建往来账的重要性认识不足,特别是合并高校的基建往来账,在合并过程中和合并后出现了不少的问题,现就该问题形成的原因及对策加以探析。
Currently, many colleges and universities is only concerned about the financial management infrastructure, capital expenditures and financing of the accounting, accounts for the importance of infrastructure, lack of knowledge exchanges, in particular, the merger between universities infrastructure accounts, the merger during and after the merger of non - fewer problems, is formed on the issue to be analysis of the causes and countermeasures.
出处
《山东纺织经济》
2010年第2期27-29,共3页
Shandong Textile Economy
关键词
合并高校
基建往来账
现存问题
对策
the merger between colleges and universities, account the existing infrastructure, existing problems, countermeasures
