| 浅议高校"暂付款"的管理 |
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| 引用本文： | 赵海桃.浅议高校"暂付款"的管理[J].雁北师范学院学报,2007,23(1):22-23. |
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| 作者姓名： | 赵海桃 |
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| 作者单位： | 山西大同大学计财处,山西,大同,037009 |
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| 摘 要： | 高等学校的暂付款是高校流动资产的重要组成部分,高校暂付款普遍存在着占用款项过多或时间过长的问题,这就会在一定程度上影响学校资金的正常运转.文章针对高校暂付款管理的不完善性提出了一些建议.
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| 关 键 词： | 高等学校 暂付款 额度 占用时间 核销 |
| 文章编号： | 1009-1939(2007)01-0022-02 |
| 修稿时间： | 2006年12月20 |
Discussion on Management of Temporary Payment in Universities |
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| ZHAO Hai-tao.Discussion on Management of Temporary Payment in Universities[J].Journal of Yanbei Teachers College,2007,23(1):22-23. |
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| Authors: | ZHAO Hai-tao |
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| Institution: | Branch of Finance, Shanxi Datong University, Datong Shanxi 037009 |
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| Abstract: | Temporary payment is a major part of current assets in universities. The main problem is holding too many payments for a long time, which prevents school funds from working normally. This paper gives some suggestions on the problems of management of temporary payment in universities. |
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| Keywords: | university temporary payment amount holding time cancel after verification |
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