对民营高校会计信息披露的思考

Reflections on the Exposure of the Accounting Information in the Civilian-Run Institutions of Higher Learning

民营资本进入高等教育预示着由国家垄断高等教育的格局已经打破,民营资本进入高等教育投资必须有一定回报,"投资可以取得适当回报"的界定依赖于客观真实而又全面完整的会计信息。然而事业会计制度改革的滞后性必然导致其组成部分的高校会计制度存在跟不上高等教育快速发展的步伐,民营高校会计报告体系更无法全面涵盖民营高校办学过程中的诸多经济行为以及会计信息,加强新型民营高校会计信息的全面披露自然成为理论界讨论的热点和实务界操作的必须。

The entry of the civilian - run capital into institutions of higher learning predicts that the state monopoly higher learning is falling apart. The investment of the civilian capital in institutions of higher learing requires being rewarded, and the definition of ＂proper rewards for investment＂ relies on an objective, truthful and full ac- counting information. However, the backward career accounting system reform is sure to keep the accounting sys- tem in higher learning from catching up with the fast development in higher learning. The reporting system in civil- ian - run institutions of higher learning is unable to fully cover a good many econmic behaviours in school - running, thus a full exposure of the accounting information in the civilian - run higher learning has naturally become the hot issue discussed in theoretical circle and the prerequisite for the practical operation as well.