摘要
随着我国高等教育投资主体从单一化向财、费、贷多元化的转变，其财务管理职能的强化对高校资产管理能力、财务人员的业务能力、规范会计基础工作以及内部财务控制提出了更高的要求。
With the investment of higher education from the unitary main body to finance, fees, loans diversity, the strengthening of its financial management function puts forward higher demands for assets management capabilities of colleges and universities, the operational capacity of financial staff, the standardization of the accountant basic work and the internal financial control system.
出处
《河北能源职业技术学院学报》
2010年第2期42-43,46,共3页
Journal of Hebei Energy College of Vocation and Technology
关键词
固定资产管理
内部会计控制
激励机制
规范会计基础
assets management
internal accounting control
incentive mechanism
standardize the accounting basis
