【摘要】 我国民办高校现行会计制度不够规范,应借鉴美国高校的会计制度,建立“基金”会计核算和报告模式,发展以权责发生制为基础的会计体系,同时进行固定资产折旧等项目的改革。更多还原

【Abstract】 In our country the account system of civilian-run colleges and universities is not sufficiently normal.It is necessary by borrowing the account system of American colleges and universities to set up "fund" account counting and reporting mode,develop the account system based on the right and duty limiting each other;meanwhile,carry out the reform for the item of the fixed property depreciation.更多还原