| 浅析知识经济时代的高校会计模式 |
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| 引用本文： | 江素芳,麻小红.浅析知识经济时代的高校会计模式[J].中国环境管理干部学院学报,2006,16(3):116-118. |
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| 作者姓名： | 江素芳 麻小红 |
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| 作者单位： | 中国环境管理干部学院,河北,秦皇岛,066004 |
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| 摘 要： | 知识经济时代理想的高校会计目标观念应当是决策有用性与管理责任的有机结合,既注重决策有用性,又不轻视管理责任;假设将被系统化、集成化模式所替代.因而,事件驱动模式代替顺序化会计处理程序,事项会计取代价值会计.
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| 关 键 词： | 知识经济 高校会计 会计模式改革 |
| 文章编号： | 1008-813(2006)03-0116-03 |
| 修稿时间： | 2006年3月20日 |
Primary Study on Accounting Model of Colleges and Universities at The Era of Knowledge Economy |
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| JIANG Su-fang,MA Xiao-hong.Primary Study on Accounting Model of Colleges and Universities at The Era of Knowledge Economy[J].Journal of Environmental Management College of China,2006,16(3):116-118. |
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| Authors: | JIANG Su-fang MA Xiao-hong |
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| Abstract: | The ideal accounting concept of colleges and universities at the era of knowledge economy should be the organic combination of policy decision,and managing responsibility,lay stress on policy decision,at the same time not ignore managing responsibility.So event-driving model will take the place of orderized accounting programe,item accounting will replace value accounting. |
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| Keywords: | knowledge economy accounting of colleges and universities auounting model reform |
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