营利与非营利民办学校财务会计问题探讨

Discussion on Financial Accounting Issues of For-profit Private Schools and Non-profit Private Schools

反映民办学校财务状况和经营业绩的会计信息,其准则必须全国统一。非营利性民办学校应执行以《民间非营利组织会计制度》为基础的会计制度,营利性民办学校应执行以《企业会计准则》为基础的会计制度。在会计实务中,应提供清晰区分学校和举办者权益的财务信息;提供政府投入和社会捐赠投入的透明信息;提供两类民办学校与举办者之间关联交易的信息;编制两类民办学校的财务报告,并经审计后公开。

The criterion reflecting the financial situation and operational performance of private schools should be unified across the entire nation. Nonprofit private schools shall comply with the contents and requirements as prescribed by the Accounting System for Non-governmental Non-profit Organizations while for-profit private schools with the Accounting Standards for Business Enterprises. In accounting practice, the following financial information should be provided clearly： distinguished the interests of the school and the organizer;transparent on government investment and social donations; connected transactions between the two types of private schools and their sponsors;financial reports of private schools and disclosure after the audit.