摘要
独立学院作为中国教育领域的新生事物,其财务管理及会计核算都面临许多新问题。独立学院应实行教育成本核算;建立高校收费制度;建立和完善独立学院的产权制度,制定适合的、统一的会计制度及报表体系,建立财务信息披露制度;健全独立学院内部控制体系;建立完善独立学院评估制度。
Independent college is a newly emerging enterprise in the field of China＇s education, Its financial management and accounting are confronted with many new issues. Independent colleges should carry out cost accounting of education ; establish charging system of colleges ; set up and improve property right system, frame proper and unified accounting and statement system, build financial information disclosure system ; perfect the internal control system ; form and improve the evaluation system of independent colleges.
出处
《广西财经学院学报》
2006年第5期79-82,共4页
Journal of Guangxi University of Finance and Economics
