本文選題：高校財(cái)務(wù)　切入點(diǎn)：對(duì)外投資　出處：《會(huì)計(jì)之友》2017年17期

【摘要】：隨著近年來(lái)高校管理體制機(jī)制的改革與發(fā)展,高校對(duì)外投資等經(jīng)濟(jì)活動(dòng)不斷增多。因而如何防范高校對(duì)外投資的風(fēng)險(xiǎn),提高高校對(duì)外投資的會(huì)計(jì)信息質(zhì)量等問(wèn)題,可謂是當(dāng)前高校財(cái)務(wù)管理的熱點(diǎn)與重點(diǎn)。文章以《事業(yè)單位會(huì)計(jì)準(zhǔn)則》《高等學(xué)校會(huì)計(jì)制度》《高等學(xué)校財(cái)務(wù)制度》為指導(dǎo),對(duì)高校對(duì)外投資持有期間的會(huì)計(jì)處理的相關(guān)原則、具體思路、實(shí)現(xiàn)途徑以及信息披露方式等方面開(kāi)展實(shí)務(wù)性的研究與探討,以進(jìn)一步降低高等學(xué)校對(duì)外投資風(fēng)險(xiǎn)和提高高等學(xué)校會(huì)計(jì)信息質(zhì)量為目標(biāo),創(chuàng)新地提出改革高校對(duì)外投資持有期間的會(huì)計(jì)處理的具體思路與對(duì)策。
[Abstract]:With the reform and development of the management system and mechanism in colleges and universities in recent years, the economic activities such as foreign investment have been increasing, so how to prevent the risks of foreign investment and improve the quality of accounting information, etc. It can be said that it is the hot spot and key point of financial management in colleges and universities at present. This paper, guided by the Accounting Standards of institutions of higher Learning, Accounting system of institutions of higher Learning and Financial system of Colleges and Universities, provides the relevant principles for the accounting treatment during the period of holding foreign investment in colleges and universities. In order to further reduce the risk of foreign investment in colleges and universities and improve the quality of accounting information in colleges and universities, the practical research and discussion on specific ideas, ways of realization and ways of information disclosure are carried out in order to further reduce the risk of foreign investment in institutions of higher learning. This paper puts forward the concrete ideas and countermeasures to reform the accounting treatment during the period of college foreign investment holding.
【作者單位】： 廣東工業(yè)大學(xué);
【分類號(hào)】：G647.5

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