基于独立学院成本核算模式的探析
기우독립학원성본핵산모식적탐석
Analysis on Cost Accounting Model of Independent College
  • 万方数据
    价值工程 개치공정
    VALUE ENGINEERING
    2013年 12期 173-174 ,共2页

    李露%仇红华%李学军

    리로%구홍화%리학군

    独立学院%成本核算模式%收付实现制 獨立學院%成本覈算模式%收付實現製
    독립학원%성본핵산모식%수부실현제
    independent college%cost accounting model%cash accounting
    近几年来,全国高校独立学院的发展,使高校成本核算成为了目前高校财务需要解决的重要问题之一.本文在说明了独立学院进行成本核算的必要性的基础上,进而提出了相关的成本核算模式以及构建成本核算模式需解决的问题.
    근궤년래,전국고교독립학원적발전,사고교성본핵산성위료목전고교재무수요해결적중요문제지일.본문재설명료독립학원진행성본핵산적필요성적기출상,진이제출료상관적성본핵산모식이급구건성본핵산모식수해결적문제.
    In recent years, with the development of the national independent college, the cost accounting in colleges and universities has become an important issue for college finance. The paper first analyzes the necessity of cost accounting in independent college, and puts forward the cost accounting model and problems needed to be addressed in construction of cost accounting model.
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