完善高校產(chǎn)業(yè)財(cái)務(wù)管理的若干對(duì)策
發(fā)布時(shí)間:2018-05-05 22:10
本文選題:高校產(chǎn)業(yè) + 子公司 ; 參考:《財(cái)務(wù)與會(huì)計(jì)》2013年05期
【摘要】:正長(zhǎng)期以來,我國(guó)高校產(chǎn)業(yè)兼有"事業(yè)機(jī)構(gòu)與盈利組織"的雙重屬性,在經(jīng)營(yíng)、財(cái)務(wù)體制等方面或多或少地存在著管理模式落后、制度缺陷等問題,制約了高校產(chǎn)業(yè)的發(fā)展。截至2012年年末,有關(guān)高校產(chǎn)業(yè)財(cái)務(wù)管理體制的規(guī)定一直沿用財(cái)政部、原國(guó)家教委發(fā)布的《高等學(xué)校財(cái)務(wù)制度》(財(cái)文字[1997]280號(hào),簡(jiǎn)稱舊制度)。2012年12月19日,財(cái)政部、教育部印發(fā)了新的《高等學(xué)校財(cái)務(wù)制度》(財(cái)教[2012]488號(hào),
[Abstract]:For a long time, the industry of colleges and universities in our country has the dual attribute of "institution and profit organization". In the aspects of management and financial system, there are more or less problems such as backward management mode and system defect, which restrict the development of university industry. As of the end of 2012, the regulations on the financial management system of the industry in colleges and universities have been adopted by the Ministry of Finance, the former State Education Commission, issued by the State Education Commission. (financial text [1997] 280, referred to as the old system. "on December 19, 2012, the Ministry of Finance, the Ministry of Finance, The Ministry of Education issued the new Financial system of higher Education [2012] 488,
【作者單位】: 廈門大學(xué)資產(chǎn)經(jīng)營(yíng)管理公司;
【基金】:教育部2008年“我國(guó)高校產(chǎn)業(yè)財(cái)務(wù)控制系統(tǒng)研究”課題的階段性成果
【分類號(hào)】:G647.5
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