摘要
通过改革固定资产的核算方式,引入成本核算机制,加强成本的分析控制,高校财务会计不但能够提供真实准确的财务信息,而且能够满足各方面对财务信息的需要。
Fiscal accounting not only provides true and exact fiscal information but also meets the requirement of fiscal information by reforming fixed asset checking method, by bringing in cost checking mechanism, and by improving cost control.
出处
《重庆工商大学学报（社会科学版）》
2003年第4期16-17,共2页
Journal of Chongqing Technology and Business University：Social Science Edition
