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加强高等学校校办产业财务管理的探究
引用本文:耿喜华.加强高等学校校办产业财务管理的探究[J].青岛理工大学学报,1996(4).
作者姓名:耿喜华
作者单位:青岛建筑工程学院财务处
摘    要:明确校办产业财务管理在发展校办产业中的中心地位和核心作用;通过加强校办产业财务管理,提高经济效益,解决在产业会计核算中存在的似企业非企业、似事业非事业的问题.规范校办产业的核算.

关 键 词:校办产业,财务管理,成本,费用,利益分配

A Probe into the Financial Management of College-run Businesses
Geng Xihua.A Probe into the Financial Management of College-run Businesses[J].Journal of Qingdao Technological University,1996(4).
Authors:Geng Xihua
Abstract:Financial management of college-run businesses should be assured as a central position and a core function in the development of college-run businesses. Through strengthening the financial management of college-run businesses and raising economical profits, the problems of whether they are treated as enterprises or as facilities should be solved in business accounting.
Keywords:college-run business  financial management  cost  expenditure  profit allocation
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