摘要
改革开放以来,我国民办教育发展迅速,部分民办高校已开始由外延转向内涵发展。规范健全制度是内涵发展的标志之一,而民办高校会计制度的缺失,既不利于其内涵发展建设,也相悖于依法治国的大环境。必须要从国家宏观层面,和民办高校微观层面同时入手,加强会计制度建设,以满足民办高校自身和社会发展的需要。
Since China＇s reform and opening up,private education has developed rapidly in our country,some private universities have begun from the extension to connotation development. Standard sound system is one of the symbols of connotation development,however the lack of accounting system in private colleges is neither conducive to its connotation development and construction,nor to law environment in governing the country. Therefore to meet the needs of both society development and private colleges＇ construction,it is necessary to strengthen the construction of accounting system from the national macro level and the micro level in private colleges simultaneously.
基金
河南省高等学校重点科研项目"民办高校会计制度建设理论框架研究"阶段性研究成果(项目编号:15A790042)
关键词
民办高校
会计制度
制度缺失
the private colleges
accounting system
lack of system
