摘要
随着高校办学自主权的扩大和高校办学层次和形式的日趋多样化,根据社会需求,利用现有的资源和自身的优势,通过校内外办班、技术服务、专利转让、利用无形资产、出租、开放有形资产,进行合理合法的有偿服务,对有偿服务的收入进行财务核算时,忽略了耗用学校有形资产、无形资产准确分摊进入成本和或有事项可能给学校带来经济损失的预提费用。通过分析这些问题的存在原因,提出规范社会有偿服务渠道,建立科学的有偿服务项目管理制度,制定合理的分配方案,加强成本核算,避免学校资产流失,加强对分配后收入使用的监管,使有偿服务财务管理进入良性循环轨道发展的策略。
With the expansion of university autonomy and growing diversification of university levels and forms, many universities carry out paid services in accordance with the social needs. They use the existing resources and their own strengths, to set up internal and external training classes, to provide technical services and to transfer their patents. In doing these, they inevitably use intangible assets, and lease or open up tangible assets. However, when accounting the financial income of paid services, we often ignore either the accrued expenses resulting from using the school＇s tangible and intangible assets as the cost -sharing, or the economic losses it may bring to school. Based on analysis of the problems, some measures are put forward, such as establishing management regulations, making reasonable profit-dividing scheme ,intensifying cost accounting and keep the school assets away from losing.
出处
《西北农林科技大学学报（社会科学版）》
CSSCI
2009年第6期82-85,共4页
Journal of Northwest A&F University(Social Science Edition)
基金
中国教育会计学会农业院校分会农业院校开展"三农"有偿服务财务管理模式研究
关键词
高校
有偿服务财会制度
无形资产
有形资产
college and university
financial system for paid services
tangible assets
immateriality assets
