公办学校与企业在平等、自愿的基础上联合办学,成立民办学校。民办学校以其办学的宽泛性、灵活性找到了教育产生经济效益的结合点,在会计核算上比照企业会计制度,自收自支、自负盈亏;在收支管理上,体现量入为出、略有节余的原则。民办学校的财务管理制度必须符合《民办教育促进法》的精神。 Public schools and enterprises on an equal and voluntary basis, jointly run schools, the establishment of private schools. Private schools have found a combination point of economic benefits of education with the breadth and flexibility of running a school. They are self-supporting and accountable for their profits and losses according to the accounting system of enterprises. In terms of revenue and expenditure management, they show a slight surplus the rules. The private school’s financial management system must comply with the spirit of “Private Education Promotion Law.”