出版社：Canadian Research & Development Center of Sciences and Cultures
摘要：The effective management of receivables and prepayments is a guarantee for the smooth operation of daily business in colleges and universities. In the references below (Zhang, 2008; Liao, 2011; Gao & Wang, 2011; Xie, 2011) have carried on the analysis to the existing problems of receivables and prepayments management in colleges and universities of China, but their theoretical study is too much and the guidance for the practical operation is not enough. In this paper, we aim at existing problems of receivables and prepayments management in colleges and universities, put the financial system as the core, and let accountants in charge take the main responsibility to realize the full process control system with risk control in advance, monitored execution, sending applications in time, etc in receivables and prepayments management.
其他摘要：The effective management of receivables and prepayments is a guarantee for the smooth operation of daily business in colleges and universities. In the references below (Zhang, 2008; Liao, 2011; Gao & Wang, 2011; Xie, 2011) have carried on the analysis to the existing problems of receivables and prepayments management in colleges and universities of China, but their theoretical study is too much and the guidance for the practical operation is not enough. In this paper, we aim at existing problems of receivables and prepayments management in colleges and universities, put the financial system as the core, and let accountants in charge take the main responsibility to realize the full process control system with risk control in advance, monitored execution, sending applications in time, etc in receivables and prepayments management.
关键词：Colleges and universities;Receivables and prepayments;Accountant in charge
