| 浅议高校暂付款的管理 |
| |
| 引用本文： | 张翠仙. 浅议高校暂付款的管理[J]. 山西农业大学学报(社会科学版), 2008, 7(5): 558-560 |
| |
| 作者姓名： | 张翠仙 |
| |
| 作者单位： | 山西农业大学计财处,山西太谷,030801 |
| |
| 摘 要： | 由于财务制度不健全、执行不力及法律意识的缺乏等原因，许多高校财务管理中暂付款的管理与核算存在漏洞。结合实际就暂付款的形成从个人往来、单位往来和内部往来三个方面做了分析，对其管理和使用从各个环节和强化制度建设、经费归口管理催报清理和加强会计电算化与财务管理网络化建设等方面提出建议。
|
| 关 键 词： | 高校 暂付款 管理 |
On the Management of Receivables and Temporary Debits in Universities |
| |
| ZHANG Cui-xian. On the Management of Receivables and Temporary Debits in Universities[J]. Journal of Shanxi Agricultural University:Social Science Edition, 2008, 7(5): 558-560 |
| |
| Authors: | ZHANG Cui-xian |
| |
| Affiliation: | ZHANG Cui-xian (Financial Department,Shanxi Agricultural Unirersity,Taigu Shanxi 030801,China) |
| |
| Abstract: | Because of the imperfect financial system,ineffective implementation and the lack of le- gal awareness and other reasons,there are loopholes in the financial management and accounting of temporary debits in many universities.Based on the practice,this essay makes a detailed analy- sis of the formation of temporary debits and provides suggestions and measures about the manage- ment and use of temporary debits. |
| |
| Keywords: | Unversities Temporary debits Management |
| 本文献已被 CNKI 维普 万方数据 等数据库收录！ |
