基于营利性视角的高校独立学院财务体制构筑  

Financial System Constructing in Independent Colleges Based on the Perspective of Profit

作　　者：王胜[1] 杨国勇[1] 

机构地区：[1]嘉兴学院计划财务处,浙江嘉兴314001

出　　处：《嘉兴学院学报》2011年第1期91-94,106,共5页Journal of Jiaxing University

摘　　要：构筑高校独立学院财务管理体制,要明晰产权,建立财务管理的权能基础;建立完善的董事会制度及董事会领导下的院长负责制;实行教育成本核算,强化财务活动的过程管理;建立健全内部财务控制制度;合理配置教育资源,优化资产结构。构筑独立学院的会计核算制度,必须明确独立学院会计核算的原则,执行新的《高等学校会计制度》。For constructing financial management system in independent colleges,it is necessary to clarify property right and establish the power foundation of financial management;to establish a sound system of the board of directors and a dean responsibility system under the leadership of the board of directors;to implement education cost accounting and strengthen the process management of financial activities;to establish and perfect the system of internal financial control;to rationally allocate the education resources and optimize the assets structure.For constructing accounting system in independent colleges,it is a must to be clear about the independent college accounting principles and implement the new Accounting System for Higher Schools.

关 键 词：高校 独立学院 营利性 财务管理体制 会计核算制度 

分 类 号：G647.5[文化科学—高等教育学]