摘要
本文通过剖析现行高校财务管理体制的局限性 ,详细地论证了高校校办企业实施会计委派制的可行性和必要性 。
WT5BZ] By analyzing the limitations of financial management in colleges and universities, this thesis demonstrates the feasibilities and necessities of using accounting appointed system in college and universities, and advances some contradictions and problems which should be concerned in operation. [WT4”HZ][
出处
《兰州商学院学报》
2001年第3期97-99,共3页
Journal of Lanzhou Commercial College
关键词
校办企业
会计委派制
高校
财务管理
colleges and universities
enterprise
accounting
appointing
