浅析中国民办高校会计制度的选择与建设  

On the Choice and Construction of Accounting System in Private Colleges and Universities

作　　者：孙凌峰[1] 王卫星[2] 

机构地区：[1]江苏工业学院计划财务处,江苏常州213164 [2]江苏工业学院经济管理学院,江苏常州213164

出　　处：《江苏工业学院学报（社会科学版）》2009年第4期83-85,共3页Journal of Jiangsu Polyetchnic University:Social Science Edition

基　　金：江苏省教育厅2007年度高校哲学社会科学基金项目重点资助课题(07SJB630005)

摘　　要：民办高校近年来发展迅速,在选择和执行会计制度中存在着诸多问题。如资产状况不真实、核算不完整等。《民间非营利组织会计制度》为民办高校的会计核算奠定了基础,是民办高校会计制度的正确选择。但是该制度在具体实施中还存在一定的局限性,需要通过建立资本金核算制度等不断加以完善。In recent years,with the rapid development of private collages and universities,many problems such as unreal condition of assets,incomplete accounting and so on arise in the selection and implementation of the accounting system.Non-profit Organizations Accounting Systems lays the foundation of accounting, and it is the right choice of accounting system for private collages and universities.Yet,there are still some limitations in the concrete implementation of that system,which need to be improved continuously through the establishment of capital accounting system.

关 键 词：民办高校 会计制度 选择 建设 

分 类 号：G475[文化科学—教育学]