我国民办高校会计制度的选择与建设

Choice and construction of account system for Chinese private colleges

民办高校在选择会计制度时因缺乏统一的标准而呈现出混乱局面,不管是选择公办高校或事业单位会计制度,还是选择民间非营利组织会计制度,都有其明显的不足之处。以公办高校会计制度为基础针对民办高校的特点进行制度改良,是民办高校建设适合自身发展的会计制度的现实选择。民办高校会计制度建设的原则要以发展、实践为基础,并具有针对性和可操作性。建设的措施包括统一高校的会计制度,明晰产权关系,并重点做好权责发生制、资产折旧、成本核算等工作。

There appears to be disorder situation when private colleges choose their account systems, because there lacks uniform standard. Insufficiency is obvious no matter public colleges or private non - profit account system is chosen. To take public college account system as the foundation, and improve it according to the characteristics of private college are the practical chooses that suit for the development of private college construction. Private college account system should take development and practice as foundation, and have pentinence and maneuverability. Construction measure includes standarizing college account system, clarifying property and right relationship, and paying attention to right and responsibility system, assets depreciation, cost check, etc.