| 高校基本建设中委托付款结算方式初探 |
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| 引用本文： | 何蔚. 高校基本建设中委托付款结算方式初探[J]. 安徽农业大学学报(社会科学版), 2008, 17(3): 29-31 |
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| 作者姓名： | 何蔚 |
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| 作者单位： | 安徽大学财务处,安徽,合肥,230039 |
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| 摘 要： | “委托付款”在基建工程中能够加速资金周转，节约成本，有效扼制“三角债”，但也存在着付款风险和纳税等方面的问题。因此，通过控制付款及账务处理程序对委托付款结算方式进行规范，能够使其更好地发挥积极作用。
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| 关 键 词： | 基建财务 结算方式 委托付款 |
| 文章编号： | 1009-2463(2008)03-0029-03 |
| 修稿时间： | 2008-01-11 |
Analysis of the Entrusting Payment of Fundamental Construction in Higher Education Institutions |
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| HE Wei. Analysis of the Entrusting Payment of Fundamental Construction in Higher Education Institutions[J]. Journal of Anhui Agricultural University(Philosophy & Social Sciences Edition), 2008, 17(3): 29-31 |
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| Authors: | HE Wei |
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| Affiliation: | Financial department, An Hui University |
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| Abstract: | Entrusting payment can accelerate capital turnover, reduce cost and control chain debts in the fundamental construction, but it also brings the risk of payment and taxes. It is important to standardize the way of entrusting payment by the process of controlling payments and accounts to give it full play . |
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| Keywords: | financial management in fundamental construction settlement method entrusting payment |
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