期刊文献+

高校内部会计报表体系设计及其基本评价指标的应用 被引量:2

Accounting Report Form System Design and Application of Basic Appraisal Quota in College
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摘要 通过对高等学校内部会计报表的设计、高等学校财务评价指标应用于内部会计报表的研究,全面反映学校的财务状况,进行各类专项分析,评价学校的财务管理水平,为学校宏观管理和决策提供依据。 By researching the design and the application of financial appraisal quota in inner accounting report form, this paper fully reflects financial sit u ation. It not only analyzes special items, appraises financial management but a lso provides proof for macro-management and decision.
作者 王丽雅
出处 《大连教育学院学报》 2003年第1期82-83,共2页 Journal of Dalian Education University
关键词 高校 内部会计报表体系 设计 财务评价指标 应用 college inner accounting report reform system des ign accounting appraisal quota application
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同被引文献25

  • 1张甫香,卢盛江.高校财务风险指标探讨[J].黑龙江高教研究,2006,24(5):89-93. 被引量:13
  • 2[美]托马斯·约翰逊,罗伯特·卡普兰.管理会计兴衰史:相关性的遗失[M].北京:清华大学出版社,2004.
  • 3Delano Havard Berry. A next extension of management accounting and operational auditing in the public sector: a case study of school food service programs in selected local school districts in the com- monweahh of Kentucky [ D ]. The commonwealth of Kentucky, Thesis of Ph D, 1991.
  • 4Susan P Ravenseroft, Susan C Kattelns. Compass state university foundation: managerial accounting issues in a nonprofit entity [ J]. Issues in accounting education, 1998 (3) : 629-654.
  • 5OlinL Adam S. Anational Study of management accounting practices in higher education administration as perceived by the chief financial officers [ D]. 'A dissertation proposal presented to the faculty of the college of education Ohio university, PHD thesis, 1999.
  • 6George Venieris, SandraCohen. Accounting reform inGrcek univer- sities: a slow moving process [J ].Financial , 2004 (2): 183-204.
  • 7Bruce Bublitz, Susan W Maitin. The incorporation of managerial ac- counting Concepts into gevermental organizations : the case of Public universities [J]. The journal of government financial management, 2007 (4) : 56.
  • 8丁岚.内部报告体系的构建一兼论内部报告在预算控制系统中的应用[D].大连:东北财经大学,2003.
  • 9王月晗.基于内部报告的内部管理业绩评价研究[D].大连:东北财经大学,2006.
  • 10邱芳.基于管理会计的内部报告体系研究[D].大连:东北财经大学,2007.

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