| 完善我国民办高校会计核算制度的对策 |
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| 引用本文： | 王大勇,魏锡政,吴永立.完善我国民办高校会计核算制度的对策[J].河北师范大学学报(教育科学版),2012(2):61-64. |
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| 作者姓名： | 王大勇 魏锡政 吴永立 |
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| 作者单位： | 河北师范大学财务处;河北省教育厅财务处;河北师范大学商学院 |
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| 基金项目： | 河北省科技厅软科学计划项目(10407223D);教育部教育财务管理研究课题“我国民办高校财务管理与会计核算研究”(2010474) |
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| 摘 要： | 当前,我国民办高校会计核算存在诸多问题,改革势在必行。民办高校会计制度构建应遵循教育规律并关注自身的特点,应严格营利性与非营利性分类管理与核算,采用权责发生制、真实反映资产、合理核算成本、正确处理"合理回报"、基建会计主体一体化、建立一套全新的财务报告体系。
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| 关 键 词： | 民办高校 会计核算制度 合理回报 |
On the improvement of the accounting system of Chinese private universities |
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| WANG Da-yong,a,WEI Xi-zheng,WU Yong-li.On the improvement of the accounting system of Chinese private universities[J].Journal of Hebei Normal University,2012(2):61-64. |
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| Authors: | WANG Da-yong a WEI Xi-zheng WU Yong-li |
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| Institution: | 1b(1a.Department of Finance;1b.School of Business,Hebei Normal University,Shijiazhuang,Hebei 050024,China; 2.Department of Finance,Hebei Education Bureau,Shijiazhuang,Hebei 050051,China) |
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| Abstract: | With regard to the accounting system in Chinese private universities,this paper offers proposals for an integrated and new financial system.The system should be built on its own characteristics with an accrual base,true reflection of assets,reasonable accounting of costs,and correct handling of the reasonable returns. |
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| Keywords: | private university accounting system reasonable return |
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