论文部分内容阅读
民办学校是国家机构以外的社会组织或个人举办的教育机构。2002年《民办教育促进法》的颁布,以法律的形式确认了民办教育的法律地位和投资者的合理回报。但是,教育事业的公益性特性与市场机制中的营利性之间的矛盾,导致了民办学校的财务核算与公办学校存在差异。而目前国家没有一套统一适合民办学校产权属性的会计制度,民办学校在建账时就根据实际情况在各种会计制度中选择,有实行事业单位会计制
Private schools are educational institutions organized by social organizations or individuals other than state agencies. The promulgation of the Law on Promoting Private Education in 2002 confirmed the legal status of private education and the reasonable return of investors in the form of law. However, the contradiction between the public welfare characteristics of education and the profitability in the market mechanism has led to the differences between the financial accounting of private schools and public schools. At present, the state does not have a set of uniform accounting system that is suitable for the property rights of private schools. Private schools choose according to the actual situation in various accounting systems when they set up their accounts,