摘要
随着我国公办高校的规模不断发展壮大,学生收费管理和核算工作成为学校财务管理的一个重要组成部分,本文基于公办高校学生收费核算的现状及存在的问题的分析,提出了加强收费会计核算工作,完善内部控制制度的策略。
With the development of public universities, the charging and accounting of student fees have become a significant part in college financial management. The essay proposes the strategy of strengthening the accounting work and perfecting the internal control system based on the analysis of the current situation and problems in the charging and accounting in public universities.
出处
《四川职业技术学院学报》
2014年第2期82-84,共3页
Journal of Sichuan Vocational and Technical College
关键词
收费核算
存在问题
完善内控管理
坏账准备
Charing and accounting
Existing problems
Perfecting internal control system
Provision for bad debt