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随着高等教育事业发展的的大潮,独立学院作为新生力量,近几年来大有异军突起之势。独立学院办学资金来源和收费渠道呈现多元化趋势。独立学院收费管理作为独立学院财务管理的重要环节,直接影响到独立学院财务管理的效率。本文简要的分析了目前独立学院收费管理的现状及存在的问题,提出了加强收费管理的几点建议。随着独立学院办学规模的不断扩大,加上独立学院办学性质的特殊性,学费、住宿费收入等非税收入和投资方固定资产及无形资产的投资是独立学院办学经费的两大主要来源。但是目前一些独立学院由于收费管理制度不健全、内部控制制度不完善、收费制度执行不力等原因,严重影响独立学院教育事业的发展。因此,收费管理已成为独立学院日常管理中一项非常重要的内容。
With the tide of the development of higher education, Independent Colleges, as a new-found power, have shown signs of a rapid rise in recent years. Independent college funding sources and charging channels diversified. Independent college fees management as an important part of the financial management of an independent college, a direct impact on the efficiency of independent college financial management. This article briefly analyzes the status quo and existing problems of the current independent college fee management and puts forward some suggestions on how to strengthen the fee management. With the continuous expansion of the scale of running an independent college and the special nature of running an independent college, the non-tax income such as tuition fees and accommodation fees as well as the investment by investors in fixed assets and intangible assets are the two main sources of funding for independent colleges. However, at present, some independent colleges seriously affect the development of education in Independent Colleges due to the imperfect charging management system, the imperfect internal control system and the ineffective charging system. Therefore, fee management has become a very important part of the daily management of an independent college.