民族院校现金流量表探析

An Analysis of Cash Flow Statement of Ethnic Universities

随着我国高等教育体制改革的深入,民族院校与外部的经济活动日益频繁,民族院校财务管理的外延与内涵发生了深刻的变化。本文根据民族院校的特殊性,提出编制民族院校现金流量表的总体思路,探讨现金流量表的具体内容和结构,以期进一步完善民族院校财务报告体系。

With the reform of higher educational system in China, economic activities between ethnicuniversities and the outside world have increased and great changes have taken place in financial management of ethnic universities both internally and externally. This paper puts forward the general idea of compiling cash flow statement of ethnic universities and discusses specific contents and structure of cash flow statement based on characteristics of ethnic universities in order to optimize financial reporting system of ethnic universities.