高校对外投资会计处理研究

发布时间：2018-03-26 00:32

本文选题：高校财务　切入点：对外投资　出处：《会计之友》2017年17期

【摘要】：随着近年来高校管理体制机制的改革与发展,高校对外投资等经济活动不断增多。因而如何防范高校对外投资的风险,提高高校对外投资的会计信息质量等问题,可谓是当前高校财务管理的热点与重点。文章以《事业单位会计准则》《高等学校会计制度》《高等学校财务制度》为指导,对高校对外投资持有期间的会计处理的相关原则、具体思路、实现途径以及信息披露方式等方面开展实务性的研究与探讨,以进一步降低高等学校对外投资风险和提高高等学校会计信息质量为目标,创新地提出改革高校对外投资持有期间的会计处理的具体思路与对策。
[Abstract]:With the reform and development of the management system and mechanism in colleges and universities in recent years, the economic activities such as foreign investment have been increasing, so how to prevent the risks of foreign investment and improve the quality of accounting information, etc. It can be said that it is the hot spot and key point of financial management in colleges and universities at present. This paper, guided by the Accounting Standards of institutions of higher Learning, Accounting system of institutions of higher Learning and Financial system of Colleges and Universities, provides the relevant principles for the accounting treatment during the period of holding foreign investment in colleges and universities. In order to further reduce the risk of foreign investment in colleges and universities and improve the quality of accounting information in colleges and universities, the practical research and discussion on specific ideas, ways of realization and ways of information disclosure are carried out in order to further reduce the risk of foreign investment in institutions of higher learning. This paper puts forward the concrete ideas and countermeasures to reform the accounting treatment during the period of college foreign investment holding.
【作者单位】：广东工业大学;
【分类号】：G647.5

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