随着改革开放的深入发展,我国的会计制度正在进行重大改革。其中院校会计制度的改革也将提上议事日程。笔者认为,企业所属院校有其特殊性,应单独设计一套会计制度。现就企业所属院校会计制度的设计问题作一初步探讨,以抛砖引玉。 With the deepening of reform and opening up, China’s accounting system is undergoing major reforms. Among them, the reform of the accounting system in colleges and universities will also be put on the agenda. The author believes that enterprises owned schools have their own particularity, a separate accounting system should be designed. Now the accounting system of enterprises affiliated institutions to make a preliminary study of the design issues to attract investment.