摘要
基于高等学校新校区建设中的财务管理工作,结合财政部颁发的《基本建设财务管理规定》及《国有建设单位会计制度》,精心设置了会计科目,提出了建立健全新校区建设管理体制、建立科学的核算方法及合理的内部管理机制,为同类项目的基建财务管理提供借鉴。
This paper is an useful exploration work on the financial management during the construction of the new campus, which is based on the financial management of the construction of the new campus of the institutions of higher learning,at the same time combining The Regulations of Bas& Construction on Fi- nancial Management and State-owned Construction Unit Accounting System. The paper elaborately sets up accounting,puts forward establishing a perfect management system of the new campus, establishes scientific accounting methods and a reasonable internal management mechanism, which can provide a reference for another financial management.
出处
《沈阳建筑大学学报(社会科学版)》
2010年第2期216-219,共4页
Journal of Shenyang Jianzhu University:Social Science
基金
住房和城乡建设部科学技术计划项目(2008-R3-6)
关键词
高等学校
新校区
基本建设
财务管理
institutions of higher learning
new campus
basic construction
financial management