| 关于我国民办学校会计核算办法的思考 |
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| 引用本文： | 曹宏进.关于我国民办学校会计核算办法的思考[J].扬州大学学报(高教研究版),2003,7(4):92-94. |
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| 作者姓名： | 曹宏进 |
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| 作者单位： | 扬州大学,校机关,江苏,扬州,225009 |
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| 摘 要： | 根据产权关系，正确划分民办学校与公办学校，区分营利性和非营利性学校，执行不同的会计核算制度，是保护投资者和捐资办学者的利益，促进民办学校健康发展的重要举措。针对民办学校会计核算现状，结合《民间非营利组织会计制度》，民办学校会计制度要按权责发生制原则，在会计科目设置上体现学校跨年办学特点，按会计年度充分披露会计信息，以确保学生的根本利益。
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| 关 键 词： | 民办学校 非营利组织 会计制度 预算编制 |
| 文章编号： | 1007-8606(2003)04-0092-03 |
| 修稿时间： | 2003年8月26日 |
Accounting Methods for Nongovernmental Schools in China |
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| Abstract: | In accordance with their property-right relationship, it is very important to correctly distinguish the non-governmental schools from the governmental schools, the profit-making schools from the nonprofit-making schools so as to execute different accounting systems. Only in this way can the interest of both investors and donators be protected and the healthy development of nongovernmental schools guaranteed. Considering the present situation of accounting in nongovernmental schools and referring to the existing Non-profitable Organization Accounting System, the author suggests that nongovernmental school accounting system be established. The sound setting of accounting subjects and yearly disclosing of school's accounting information should be strictly carried out so as to ensure students' interests. |
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| Keywords: | nongovernmental schools non-profitable organizations accounting system budget |
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