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| 由高校贷款建设引起的会计思考 | |
| 引用本文： | 施惠敏. 由高校贷款建设引起的会计思考[J]. 佛山科学技术学院学报(社会科学版), 2005, 23(6): 29-31 |
| 作者姓名： | 施惠敏 |
| 作者单位： | 佛山科学技术学院,财务处,广东,佛山,528000 |
| 摘 要： | 在贷款条件下高校事业会计与基建会计应进行合并,只有这样才能全面反映高校资产规模、办学实力和财务状况,提高会计信息质量。 |
| 关 键 词： | 贷款建设 高校事业会计 基建会计 |
| 文章编号： | 1008-018X(2005)06-0029-03 |
| 修稿时间： | 2005-03-05 |
Accounting Thinking on Loan in Higher Learning Schools |
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| Shi Hui-min. Accounting Thinking on Loan in Higher Learning Schools[J]. Journal of Foshan University(Social Science), 2005, 23(6): 29-31 | |
| Authors: | Shi Hui-min |
| Abstract: | On the premise of loan,the operating accounting and construction accounting should be merged in higher learning schools so as to reflect the asset scale,the power and financial situation,and improve the quality of accounting information. |
| Keywords: | the construction of loan the operating accounting in higher learning schools construction accounting |
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