摘要
随着市场经济的发展和教育体制改革的不断深化 ,高校筹资渠道不断增多 ,学校内部经济单位以及经济业务呈现多样化。为了便于结算 ,加强监督 ,有些高校成立了校内结算中心,经过几年的实践 ,校内结算中心在会计基础工作方面的不足逐渐暴露出来。因此,要从强化管理意识、制度建设、票据管理、人员培训等方面 。
As the market economy has developed and innovation of education system continually has deep-ened,channels for financing of a university has been increasing.On campus,more economic units have turned up and their business diverses.In order to make convenience for settlement and enhance supervi-sion,some universities setup their balance center.Butafter a fewyears'practice,deficiencies have gradual-ly emerged in the aspect of accountant groundwork.This paper puts forward howto standardize accountant groundwork of a university's balance center in ways of strengthening consciousness of management,setting up systems,bills and notes supervision and training employees etc.
出处
《南通职业大学学报》
2003年第4期109-111,共3页
Journal of Nantong Vocational University
关键词
高校
结算中心
会计
基础工作
资金筹集
university
balance center
accountant groundwork
standardize