摘要
在民办高等教育快速发展的形势下,独立学院这种新型的办学模式在财务管理中逐渐出现一些突出问题,产权关系不明晰,内部控制体系薄弱,成本核算和收益分配缺乏合理的核算体系,需要相关教育管理部门给予合理的政策引导,加强民办独立学院的审计监督,加强成本核算,合理分配投资回报,促进民办独立学院的健康发展。
With the rapid development of private higher education, some prominent problems gradually arise in financial management in independent colleges born of the new school-running model, such as unclear property rights relations, weak internal control system, and lack of a reasonable accounting system in cost accounting and revenue distribution. The situation requires that the relevant education authorities give rational policy guidance, strengthen the audit supervision and cost accounting and distribute investment return reasonably so as to promote the healthy development of private independent colleges.
出处
《江苏工业学院学报（社会科学版）》
2010年第1期94-96,共3页
Journal of Jiangsu Polyetchnic University:Social Science Edition
基金
江苏省教育厅2007年度高校哲学社会科学基金项目重点资助课题(07SJB63005)
关键词
独立学院
财务管理
对策
independent college
financial management
countermeasures
