加强民办教育财务会计制度创新,促进民办教育可持续发展——记上海市民办中小学校财务会计规范的颁布  

Strengthen Innovative Design of Financial and Accounting Institutions,Promote Private Basic Education Continuous Development

作　　者：杜莉[1] 李立新[1] 

机构地区：[1]上海立信会计学院,上海201620

出　　处：《教育与经济》2009年第1期43-47,共5页Education & Economy

基　　金：教育部人文社科青年项目(06JC630021);上海市教育委员会重点研究项目(07ZS175);上海市教育委员会重点学科建设资助项目(J51701);上海市教育科学研究市级项目(B08054);上海立信会计学院立信研究院项目(D06KJYJ12)

摘　　要：近年来随着民办基础教育的发展,民办中小学校财务、会计问题已经成为社会各界关注的热点。为了使教育资源得到合理配置和有效利用,保障民办基础教育的可持续和健康发展,2008年10月上海市教育委员会颁布了规范民办中小学校财务管理和会计核算的地方法规。作为一项制度创新,该制度实现了既定的设计目标,解决了制度困境,突破了原有的制度框架,为民办基础教育的发展创造了新的契机。然而,新制度的实施效力还取决于政府职能的转换和民办学校自身的可持续能力建设。Recently, with the development of private basic education, financial issues and accounting issues of private elementary schools and private high schools have gained great concerns. In order to make appropriate allocation and effective usage of educational resources, and contribute to continuous and healthy development, Shanghai Education Council has enacted two rules which relate to financial management and accounting treatments of private elementary schools and private high schools. These new rules make the objective of design true, deal with practical problems, improve the old institutions. Also, they provide new opportunities for private schooling. However, government should change its＇liabilities and private schools should build up their capacities in order to realize continuous development of private education.

关 键 词：民办教育 民办中小学校 制度创新 财务管理 会计核算 

分 类 号：F08[经济管理—政治经济学] G40-054[文化科学—教育学原理]