新《高等学校财务制度》中财务管理的任务与体制
发布时间:2018-03-20 12:40
本文选题:高等学校财务制度 切入点:财务管理 出处:《教育财会研究》2013年02期 论文类型:期刊论文
【摘要】:正一、高等学校财务管理的特点高等学校作为一个事业单位,无疑具有事业单位的公益性、资金来源的财政性、提供公益服务的重要性等特点。高等学校作为独立的事业法人,与其他的事业法人相比较,也有自身的行业特点:如高校开展的公益性服务活动具有多样性和交叉性,不仅有人才培养和科学研究,还有社会服务和文化传承,
[Abstract]:The characteristics of Financial Management in Colleges and Universities; as a public institution, colleges and universities undoubtedly have the characteristics of public welfare of institutions, financial resources of funds, importance of providing public welfare services, etc. Institutions of higher learning are independent institutions as legal persons. Compared with other legal persons, they also have their own industry characteristics: for example, the public welfare service activities carried out by colleges and universities are diversified and intersecting, not only in terms of personnel training and scientific research, but also in social services and cultural heritage.
【分类号】:G647.5
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本文编号:1639137
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