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论强化高校预算外资金的管理
ON INTENSIFYING MANAGEMENT OF THE EXTRABUDGETARY FUNDS OF SHANXI AGRICULTURAL UNIVERSITY
【摘要】 通过采取严格划分预算内预算外资金,加强领导与统一管理,统一制度和方法,加强会计职能作用及加强会计人员技术培训和素质教育等措施,强化预算外资全的管理,使其充分发挥作用。
【Abstract】 We can Intensify management of the extrabudgetary funds by using a lot of steps, such as partitionning budgetary or extrabudgetary funds, strenthenning leadcrship and unifying system and method of the accountancy, strenthenning professional role, technical traning and, dispositional education of the accountants and so on, Therefore, wc can make the extrabudgetary funds to exert itss functinns sufficently.
- 【文献出处】 山西农业大学学报 ,Journal of Shanxi Agricultural University , 编辑部邮箱 ,1992年02期
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