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Discussion on the Problems and Measures in the Formulation of Interdivisional Transfer Price of Colleges and Universities in China

机译:我国高校区际转移价格制定中的问题与措施探讨

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摘要

Along with the scale of colleges and universities expanding unceasingly in China, a lot of departments of the colleges and universities have become actual legal entities or relatively independent accounting units, and the pattern of marketization appears gradually. In order to avoid the waste of resources for excessive size, it is necessary to establish a responsibility accounting system in colleges and universities, identify the division of responsibility center, formulate the interdivisional transfer price, and definite the responsibility of each unit. In this paper we analyze and also propose some relevant suggestions on the difficulties and problems of formulating the interdivisional transfer price of colleges and universities in China, which is beneficial to scientific distribution budget, the reasonable allocation of resources, and enhancing competitive ability, to guarantee the sustainable development of colleges and universities in China.
机译:随着我国高校规模的不断扩大,高校的许多部门已成为实际的法人实体或相对独立的会计单位,市场化模式逐渐显现。为了避免因规模过大而浪费资源,有必要在高校建立责任会计制度,确定责任中心的划分,制定部门间转移价格,确定各单位的责任。本文就制定我国高校区际转移价格的难点和问题进行分析,并提出了相关建议,有利于科学分配预算,合理配置资源,增强竞争能力,以保证中国高校的可持续发展。

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