本文選題：高校財務　切入點：對外投資　出處：《會計之友》2017年17期

【摘要】：隨著近年來高校管理體制機制的改革與發(fā)展,高校對外投資等經(jīng)濟活動不斷增多。因而如何防范高校對外投資的風險,提高高校對外投資的會計信息質(zhì)量等問題,可謂是當前高校財務管理的熱點與重點。文章以《事業(yè)單位會計準則》《高等學校會計制度》《高等學校財務制度》為指導,對高校對外投資持有期間的會計處理的相關(guān)原則、具體思路、實現(xiàn)途徑以及信息披露方式等方面開展實務性的研究與探討,以進一步降低高等學校對外投資風險和提高高等學校會計信息質(zhì)量為目標,創(chuàng)新地提出改革高校對外投資持有期間的會計處理的具體思路與對策。
[Abstract]:With the reform and development of the management system and mechanism in colleges and universities in recent years, the economic activities such as foreign investment have been increasing, so how to prevent the risks of foreign investment and improve the quality of accounting information, etc. It can be said that it is the hot spot and key point of financial management in colleges and universities at present. This paper, guided by the Accounting Standards of institutions of higher Learning, Accounting system of institutions of higher Learning and Financial system of Colleges and Universities, provides the relevant principles for the accounting treatment during the period of holding foreign investment in colleges and universities. In order to further reduce the risk of foreign investment in colleges and universities and improve the quality of accounting information in colleges and universities, the practical research and discussion on specific ideas, ways of realization and ways of information disclosure are carried out in order to further reduce the risk of foreign investment in institutions of higher learning. This paper puts forward the concrete ideas and countermeasures to reform the accounting treatment during the period of college foreign investment holding.
【作者單位】： 廣東工業(yè)大學;
【分類號】：G647.5

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本文編號：1665548