| 我国民办高校会计核算现状调研与问题分析 |
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| 引用本文： | 王耀忠,王红卫,薛楠.我国民办高校会计核算现状调研与问题分析[J].河北师范大学学报(教育科学版),2012(2):65-68. |
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| 作者姓名： | 王耀忠 王红卫 薛楠 |
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| 作者单位： | 石家庄铁道大学财务处;河北省教育厅财务处;石家庄铁道大学经管学院 |
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| 基金项目： | 教育部教育财务管理研究课题“我国民办高校财务管理与会计核算研究”(2010474);河北省科技厅软科学计划项目(10407223D) |
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| 摘 要： | 通过问卷调查,对我国民办高校会计核算现状进行了调研,发现我国民办高校会计核算存在的若干问题,对民办高校核算制度不统一、会计信息可比性差等问题进行了深入分析,得出了应尽快建立全国统一的民办高校会计制度的结论。
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| 关 键 词： | 民办高校 会计核算 会计制度 |
A strategic account of the accounting in Chinese private universities |
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| WANG Yao-zhong,a,WANG Hong-wei,XUE Nan.A strategic account of the accounting in Chinese private universities[J].Journal of Hebei Normal University,2012(2):65-68. |
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| Authors: | WANG Yao-zhong a WANG Hong-wei XUE Nan |
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| Institution: | 1b(1a.Department of Finance;1b.School of Economics and Management,Shijiazhuang Railway University,Shijiazhuang,Hebei 050043,China; 2.Department of Finance,Hebei Education Bureau,Shijiazhuang,Hebei 050051,China) |
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| Abstract: | This research is carried out through a questionnaire over the financial accounting in Chinese private universities.Result shows that accounting system is not uniform,and accounting information is inefficient.So it argues for a unified accounting system in the private universities. |
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| Keywords: | private university accounting system |
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