高校内部成本费用管理研究——基于《高等学校财务制度》视角
发布时间：2018-08-22 20:54
【摘要】：随着《高等学校财务制度》的实施,有关高校内部成本费用管理的研究渐成热点。文章通过分析《高等学校财务制度》视角下的高校内部成本费用管理存在的问题,提出厘清研究高校成本、费用与支出的区别与归集方式,设置表外科目,建立成本费用与相关支出的核对机制等,对做好高校内部成本费用管理工作提出了切实可行的途径和方法。
[Abstract]:With the implementation of the Financial system of Colleges and Universities, the research on the internal cost and expense management of colleges and universities has gradually become a hot spot. Based on the analysis of the problems existing in the management of internal cost and expenses in colleges and universities from the perspective of "Financial system of Colleges and Universities", this paper proposes to clarify the differences and aggregation ways of studying the costs, expenses and expenditures of colleges and universities, and to set up off-balance sheet subjects. This paper sets up the checking mechanism between cost and related expenses, and puts forward some feasible ways and methods to manage the internal cost and expenses in colleges and universities.
【作者单位】： 广东工业大学财务处;
【分类号】：G647
[Abstract]:With the implementation of the Financial system of Colleges and Universities, the research on the internal cost and expense management of colleges and universities has gradually become a hot spot. Based on the analysis of the problems existing in the management of internal cost and expenses in colleges and universities from the perspective of "Financial system of Colleges and Universities", this paper proposes to clarify the differences and aggregation ways of studying the costs, expenses and expenditures of colleges and universities, and to set up off-balance sheet subjects. This paper sets up the checking mechanism between cost and related expenses, and puts forward some feasible ways and methods to manage the internal cost and expenses in colleges and universities.
【作者单位】： 广东工业大学财务处;
【分类号】：G647
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