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“营改增”视角下高校财务新设计 被引量:4

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摘要 本文将"营改增"试点与高校财务工作实践相结合,旨在分析营改增试点对高校横向科研的影响及对财务工作方法所带来的挑战,设计了高校财务工作应对营改增试点的新思路,从而使营改增试点在高校以科技工作面向国家重大需求、突出自主创新、加速成果转化等诸方面更有力地发挥助推作用。
作者 侯翠玲
出处 《教育财会研究》 2017年第6期67-71,共5页 Studies of Finance and Accounting in Education
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