【摘要】 针对高校合并实践 ,研究了高校合并中的财务合并问题 ,分析了财务合并与高校合并的关系 ,阐明了财务合并应遵循的原则 ,提出了合并高校财务与会计合并的思路和方法更多还原

【Abstract】 To counter the practice of the merging of universities, The authors studied the new resulting from the merging of finance and accounting in the course of the merging of the universities, analysed the relationship between the merging of finance and accounting and that of the universities, expounded the principles by which the merging of finance and accounting must abide, and advance the new methods and solutions.更多还原