The current financial and accounting system of the colleges and universities are in discord with the socialism market economic and public finance pattern in the on account reference, calculating repair and maintenance fund and immaterial assets, accounting system and accounting item setting.

  • 现行的高等学校财务会计制度在记账基础、修购基金计提、无形资产核算、会计核算体系、会计科目设置等方面存在着一些与社会主义市场经济体制和公共财政模式不相适应的地方。

  • 互联网摘选 2025-01-19 22:47:11

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