| 试论合并高校的财务与会计合并 |
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| 引用本文： | 谢家启,葛祥富.试论合并高校的财务与会计合并[J].浙江大学学报(农业与生命科学版),2000,26(6):684-688. |
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| 作者姓名： | 谢家启 葛祥富 |
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| 作者单位： | 浙江大学计划财务部，浙江杭州 310027 |
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| 基金项目： | 中国教育会计学会首次立项资助课题(981001) |
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| 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.
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| 关 键 词： | 高等学校 合并 财务 管理 |
| 文章编号： | 1008-9209(2000)06-0684-05 |
| 修稿时间： | 2000年3月26日 |
Merging of finance and accounting in the course of the merging of universities . |
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| XIE Jia-qi,GE Xiang-fu.Merging of finance and accounting in the course of the merging of universities .[J].Journal of Zhejiang University(Agriculture & Life Sciences),2000,26(6):684-688. |
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| Authors: | XIE Jia-qi GE Xiang-fu |
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| 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. |
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| Keywords: | university merge finance managem$ |
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