作　　者： ;

机构地区： 暨南大学审计处

出　　处： 《长春金融高等专科学校学报》 2008年第2期44-46,共3页

摘　　要： 往来款在高校财务核算体系中占有重要地位。对其真实性可靠性审查凸显规范财务管理,尊重法律事实,保护学校权益的重要性作用。高校往来款实务审查应结合防范国有资产流失、治理商业贿赂等工作开展,最终达到依法办事,维护高校正常的财经秩序和法律尊严的目的。 Intercourse funds play an important role in the university finance accounting system. The examination to its reliability and authenticity reviews the important function of standardizing financial management, respecting for the legal facts and protecting the rights and interests of the school. The university intercourse funds practice examination should be combined to preventing the loss of state assets, managing the commercial bribery and so on, and ultimately achieving the goal of working according to the law, and safeguarding university normal finance and economics order and the dignity of the law.

关 键 词： 往来款 职务犯罪 产权清晰 资金流向 财务信息真实性

领　　域： [经济管理—会计学] [经济管理—国民经济]