规范会计基础工作 加强高校财务管理

Standardizing the Basic Task of Accounting and Strengthening the Financial Management in Colleges and Universities

提出了高校规范会计基础工作的一些举措，认为规范的会计基础工作将对实现会计职能由单纯核算向加强管理的转变起到积极的推动作用。

Measures to standardize the basic task of accounting are presented. It's stated standardized basic task of accounting can improve financial management and the transference from simple accounts to management control in colleges and Universities.