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近十几年来,由普通本科院校和社会力量合办的独立学院不管是在招生规模或办学质量方面都得到了蓬勃发展与提高。但在发展过程中,也暴露出了一些亟待解决的问题。本文在国家现行法律、法规制度框架下,从财务管理视角对独立学院会计制度现状的不足之处及如何设计新会计制度方面提出几点看法,以期对完善我国独立学院财务管理方面提供一点借鉴。
In the past decade or so, the independent colleges run by ordinary universities and social forces have been booming and improving both in terms of enrollment and school quality. However, during the course of development, some problems that are in urgent need of solution have also been exposed. Under the framework of the current national laws and regulations, this paper puts forward some suggestions on how to design the new accounting system from the perspective of financial management in order to provide some reference to improve the financial management of independent colleges in our country.