| 对《高等学校会计制度》（征求意见稿）的解读与思考 |
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| 引用本文： | 向有文.对《高等学校会计制度》（征求意见稿）的解读与思考[J].四川教育学院学报,2011,27(4):5-7. |
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| 作者姓名： | 向有文 |
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| 作者单位： | 乐山师范学院,四川乐山,614000 |
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| 摘 要： | 在对《高等学校会计制度》（征求意见稿）四个方面解读的基础上,结合实践工作经验,就固定资产的原值确定与使用年限确定、无形资产累计摊销、成本的划分、支出中划分财政拨款支出与非财政拨款支出、基建账合并的问题提出见解。
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| 关 键 词： | 高等学校会计制度 征求意见稿 解读 |
Reading and Thinking of The Accounting System of University (Draft) |
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| XIANG You-wen.Reading and Thinking of The Accounting System of University (Draft)[J].Journal of Sichuan College of Education,2011,27(4):5-7. |
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| Authors: | XIANG You-wen |
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| Institution: | XIANG You-wen(Leshan Normal College,leshan Sichuan 614000,China) |
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| Abstract: | This article is based on four aspects of The Accounting System of University(Draft) with social working experience,and the confirm of original value and expired year of capital asserts,intangible assets,accumulated amortization,division of cost.The views of cost are presented on financial appropriation expense,non-financial appropriation expense,and infrastructure. |
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| Keywords: | the policy of accounting system for higher education requiring suggestion draft understanding |
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