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本文主要研究了新旧《高等学校财务制度》中资产管理的变更情况。从固定资产价值提高、固定资产计提折旧、基建账务合并学校大账到资产的规范管理等四方面比较了新旧制度的变化情况,并探究了制度变化带来的影响。2014年实行的新《高等学校财务制度》将更加适和目前高等学校的发展状况和管理要求。
This paper mainly studies the changes of asset management in the old and new “college financial system”. The changes of the old and the new systems were compared from four aspects: the value of fixed assets, the depreciation of fixed assets, the capital account consolidation and the standardization of assets management, and so on, and explored the impact of institutional changes. The new Institution of Higher Education Finance implemented in 2014 will be more suitable to the current development and management requirements of institutions of higher learning.