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在我国经济创新和供给侧结构性改革的推进过程中,高校与企业的产学研融合度越来越高,校企合作项目与合作模式也日益繁多。本文通过对HY大学运动力学实验室合作项目中固定资产两种核算方案的对比分析,提出要加强对校企合作模式内涵实质的认识和理解,本着实质重于形式的原则,采用权责发生制会计核算基础,科学实施高校固定资产核算管理,提升高校会计信息质量。
In the course of advancing the economic innovation and supply-side structural reforms in our country, the integration degree of universities, colleges and enterprises is getting higher and higher, and the cooperation projects and modes of cooperation between universities and enterprises are also increasingly numerous. By comparing and analyzing the two accounting schemes of fixed assets in the cooperation project of HY University, this paper puts forward that it is necessary to strengthen understanding and understanding of the connotation essence of the mode of school-enterprise cooperation. Based on the principle of substance over form, The basis of accounting, scientific implementation of the accounting management of college fixed assets, improve the quality of accounting information in colleges and universities.