摘要
高校合并后,原有的各自独立会计核算体系已不适应新成立院校管理要求。合并院校独立法人和财务主体地位的确立,亟需按统一的财务管理体制、核算要求、财务调控模式等进行管理。
After the universities and colleges have merged, the used independent book records systems cannot keep abreast of the managerial requirements of the new-established universities. The establishment of the independent legal person and financial dominant position must be implemented according to the unified financial management system, accounting requirements, financial model and budget management.
出处
《张家口师专学报》
2004年第1期92-94,共3页
Journal of Zhangjiakou Teachers College
关键词
高校合并
财务管理
会计核算
财务调控
预算管理
financial management system
accounting requirements
financial model
budget management
