Considering the new reality, the developing tendency and the new task of accounting of colleges and universities, we should hold a decision-usefulness view.
结合高校面临的新的现实、发展趋势和高校会计的新任务,提出其会计目标应该选择决策有用观。
However, according to the current rules, colleges and universities should not incur debt as enterprises But the accounting system in colleges and universities does not indicate a special meaning.
按现行制度,高校几乎不存在类似于企业的外部负债。但是,高校的会计核算制度中的负债概念并无特义性。
However, the lag of accounting research, our country's civilian-run colleges and universities don't have a complete set of accounting methods yet.
但由于我国民办高校的会计核算研究较为滞后,目前尚未有一套完整的民办高校会计核算方法。
The computerization of accounting in colleges and universities betters the traditional work methods and improve work quality.
高校会计工作实行电算化管理,改进了传统工作方式,提高了工作质量。
Under the new economy situation, it is of great urgency to strengthen and attach importance to the internal accounting control in colleges and universities.
新经济形势下,重视和加强高校内部会计控制建设刻不容缓。
Accounting practice teaching is one of most important parts of accounting education in colleges and universities.
会计实践教学是高等会计教育的重要组成部分。
Impacted by old opinion, the financial management in colleges and universities still regards the business accounting as important and makes light of management.
受传统观念的影响,目前我国高校财务管理仍然存在着重核算轻管理的问题。
Impacted by old opinion, the financial management in colleges and universities still regards the business accounting as important and makes light of management.
受传统观念的影响,目前我国高校财务管理仍然存在着重核算轻管理的问题。
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