常州大学学报(社会科学版)Issue(4):37-41,5.DOI:10.3969/j.issn.2095-042X.2014.04.008
基于内涵建设的高等院校内部报告研究
A Study of Internal Reports of Colleges and Universities based on the Connotation Construction
摘要
Abstract
The system of accounting statement of colleges and universities regulated by the new accounting system reflects the assets,liabilities and financial revenues of universities,which can′t meet the demands for accounting information in the mode of connotative development.In order to enhance the university financial management and provide useful financial information for decision makers,colleges and universities can establish the of internal re-ports composed of the basic information report,the financial projections report,the risk assessment report and the performance evaluation report of colleges and universities.关键词
高校/内涵发展/内部报告/管理会计Key words
college and university/connotative development/internal report/managerial accounting分类
管理科学引用本文复制引用
王卫星,孙凌峰,王一舒..基于内涵建设的高等院校内部报告研究[J].常州大学学报(社会科学版),2014,(4):37-41,5.基金项目
教育部规划基金项目(10YJA630155)。 ()