| 高校无形资产会计核算问题探析 |
| |
| 引用本文： | 陆萍.高校无形资产会计核算问题探析[J].南京林业大学学报(人文社会科学版),2008,8(4):66-69. |
| |
| 作者姓名： | 陆萍 |
| |
| 作者单位： | 南京林业大学经济管理学院,江苏,南京,210037 |
| |
| 摘 要： | 笔者探析了高校无形资产的内涵，阐明了高校无形资产的特征，剖析了目前高校无形资产会计核算中的问题，说明了高校无形资产会计核算工作对加强高校无形资产的管理、防止高校无形资产流失的意义，并提出了改进高校无形资产会计核算的建议。
|
| 关 键 词： | 高校 无形资产 会计核算 |
On Intangible Assets Accounting in Universities |
| |
| LU Ping.On Intangible Assets Accounting in Universities[J].Journal of Nanjing Forestry University(Humanities and Social Sciences Edition),2008,8(4):66-69. |
| |
| Authors: | LU Ping |
| |
| Institution: | LU Ping (College of Economics and Management, Nanjing Forestry University, Nanjing 210037, China) |
| |
| Abstract: | This paper probes into the connotation of intangible assets in universities.The assets' features and current accounting problems are elaborated and analyzed.The paper also explains the role of accounting in strengthening the management and preventing the loss of intangible assets,and puts forward suggestions with regard to the improvement of intangible assets accounting in universities. |
| |
| Keywords: | university intangible asset accounting |
| 本文献已被 CNKI 维普 万方数据 等数据库收录！ |
