| 高校学费收入账务处理的弊端及改革初探 |
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| 引用本文： | 周姝华.高校学费收入账务处理的弊端及改革初探[J].安徽职业技术学院学报,2012(2):43-44,48. |
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| 作者姓名： | 周姝华 |
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| 作者单位： | 安徽职业技术学院 |
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| 摘 要： | 随着我国经济高速发展和教育体制改革的不断深入,现行的高校会计制度在执行的过程中表现出了一系列的问题。文章分析了学费收入账务处理存在的问题,初步探讨了改变核算方法、设置新科目等改进措施,并结合实际案例加以演示。
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| 关 键 词： | 高校 学费收入 会计核算 |
The Abuses in College Tuition Income Accounts and Reforms |
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| ZHOU Shu-hua.The Abuses in College Tuition Income Accounts and Reforms[J].Journal of Anhui Vocationcal Technical College,2012(2):43-44,48. |
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| Authors: | ZHOU Shu-hua |
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| Institution: | ZHOU Shu-hua |
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| Abstract: | With the deepening of Chinese rapid economic development and educational reform,a series of problems appear in the current college accounting system in the process of implementation.This paper analyzes the problems of tuition income accounting treatment,discussing the method of improving accounting and the setting up of new headings combined with the actual cases. |
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| Keywords: | colleges tuition fee income accounting of accountancy |
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