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民办高校作为教育领域的非营利性组织,在完善我国的教育体制,补充公办高校的不足方面有着重要的作用。民办高校的会计制度也因为民办高校自身在社会中所处的特殊地位和作用,而与公办高校和其他非营利性的社会组织有着一定的区别。然而,当前我国民办高校会计制度却存在着许多的问题,与民办高校自身的发展不相适应。本文简要分析了我国目前民办高校会计制度的现状,以及存在的相关问题,并提出了有针对性的建议和对策,希望能够给相关的教育工作者提供一个可资借鉴的地方。
As a non-profit organization in the field of education, private colleges and universities play an important role in improving our education system and supplementing the deficiencies in public colleges and universities. Because of the special status and function of private universities in the society, the accounting system of private universities is also different from that of public colleges and universities and other non-profit social organizations. However, there are still many problems in the current accounting system of private universities in our country, which are incompatible with the development of private colleges and universities. This article briefly analyzes the status quo and existing problems of the current accounting system in private universities in our country, and puts forward some pertinent suggestions and countermeasures in the hope of providing relevant educators a place to learn from.