论文部分内容阅读
随着我国经济体制、教育体制的不断改革与深化,我国高校不断发展壮大,尤其是高校扩招后,办学规模扩大,学生人数大增,办学体制和形式呈多样化,促进了地方高校的进一步发展。高校会计制度在执行过程中表现出一系列问题急待改进,下面仅对固定资产、专用基金设置等问题进行分析。
With the continuous reform and deepening of our economic system and educational system, our colleges and universities continue to grow and develop. Especially after the universities expand their enrollment, the scale of running schools is enlarged, the number of students is greatly increased, the system and form of running schools are diversified, and the further development of local colleges and universities is promoted . University accounting system in the implementation process showed a series of urgent problems to be improved, the following only fixed assets, special fund settings and other issues were analyzed.