高校校办企业会计核算的完全性探讨

A Discussion on Accounting Perfectibility for University Enterprise

在高校后勤社会化改革的背景下,结合《会计法》、《企业会计制度》的出台,对高校校办企业会计核算的完全性进行了积极的探讨,以便使其逐渐规范和完整。

With the reform to socialize the logistics in university, combined with the Law of Accounting and Enterprise Systems of Accounting, this paper discussed the accounting perfectibility of university enterprises, in order to standardize it and make it imtact.