摘要
在分析我国高校基建资金核算现状的基础上 ,指出其存在的问题 ,并提出由高校预算会计对基建资金进行会计核算。
On the basis of the analysis on the status quo of business accounting of the financial resources in capital construction of colleges and universities, this paper points out the existing problems and puts forward that budgetary accounting should include the business accounting of the financial resources for capital construction.
出处
《重庆工学院学报》
2001年第4期76-78,共3页
Journal of Chongqing Institute of Technology
关键词
高校
预算会计
基建资金
会计核算
中国
财务管理
colleges and universities
budgetary accounting
financial resource for capital construction
business accounting
