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Author:

吕璠 (吕璠.)

Abstract:

高校执行新政府会计制度已经一年有余,由于业务的多样性与复杂性,执行过程中遇到诸多困难与问题。本文在阐述这些问题的同时,提出了提高重视程度、加快财会人员向管理会计转型、加强成本核算及绩效评价、加快信息化建设推进业财深度融合、加强内部控制建设等措施,推动高校顺利实施政府会计制度。

Keyword:

权责发生制 政府会计制度 高校

Author Community:

  • [ 1 ] 北京工业大学财务处

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Source :

行政事业资产与财务

Year: 2020

Issue: 05

Page: 44-45

Cited Count:

WoS CC Cited Count: 0

SCOPUS Cited Count:

ESI Highly Cited Papers on the List: 0 Unfold All

WanFang Cited Count:

Chinese Cited Count:

30 Days PV: 5

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