| 高校固定资产审计不容忽视 |
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| 引用本文： | 黄桐花. 高校固定资产审计不容忽视[J]. 广西师范学院学报（哲学社会科学版）, 2009, 30(2): 150-152 |
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| 作者姓名： | 黄桐花 |
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| 作者单位： | 韩山师范学院,审计处,广东,韩山,521041 |
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| 摘 要： | 目前,高校固定资产在总资产中比例居高不下,固定资产复杂性大,管理比较混乱,为了合理管理学校资产,提高资产使用效益,所以,高校固定资产审计不容忽视。
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| 关 键 词： | 高等院校固定资产 审计 |
Audit of the Fixed Assets of the Universities Should not be Neglected |
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| HUANG Tong-hua. Audit of the Fixed Assets of the Universities Should not be Neglected[J]. Journal of Guangxi Teachers Education University, 2009, 30(2): 150-152 |
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| Authors: | HUANG Tong-hua |
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| Affiliation: | HUANG Tong-hua (Audit Office, Hanshan Normal College, Hanshan 521041, Guangdong, China) |
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| Abstract: | Presently,the fixed assets of the universities account for a large proportion in the total assets.The fixed assets have become complex due to confused management.In order to rationally manage university s assets,and improve the employment benefit,it shall not be neglected in the audit of the fixed assets of the universities. |
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| Keywords: | Fixed Assets of the Universities Audit |
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