| 基于新会计制度的高校成本管理探析 |
| Discussion on University Cost Management Based on the New Accounting Policy |
| 投稿时间：2016-03-25 |
| 中文关键词:高校 会计制度 成本管理 |
| 英文关键词:universities and colleges accounting policy cost management |
| 基金项目:河北省软科学项目高校成本管理研究（13406229D）研究成果 |
|
| 摘要点击次数: 1725 |
| 全文下载次数: 1936 |
| 中文摘要: |
| 建立科学的高校成本核算和管理体系，对提升高校管理水平、促进高校内涵发展具有重要意义。本文分析了新高校会计制度对推进高校成本管理的积极作用，同时揭示了新制度仍不能完全满足高校成本管理的需要，提出了设置成本核算明细或辅助科目、合理划分受益对象和期间、制定高校成本核算办法、扩大经费管理自主权等建议，以期进一步完善新会计制度，更好地推进高校成本管理工作。 |
| 英文摘要: |
| Establishing a scientific system of cost accounting and management of universities and colleges is of great significance in improving the management level and promoting their substantial development. This paper analyzes the positive role of new university accounting policy, and reveals that the new policy can not fully meet the needs of the cost management, and then puts forward suggestions to improve the new accounting policy, such as setting some cost accounting subsidiary subjects, dividing the period of the object, expanding the financial autonomy etc. It is hoped that this paper can be of help to further improve the new accounting policy, and better promote the cost management in universities and colleges. |
| 淡志强,李江辉.基于新会计制度的高校成本管理探析[J].石家庄铁道大学学报(社会科学版),2016(2):16-19. |
| 查看全文 下载PDF阅读器 |
|
| 关闭 |