【摘要】 民办高校近年来发展迅速,在选择和执行会计制度中存在着诸多问题。如资产状况不真实、核算不完整等。《民间非营利组织会计制度》为民办高校的会计核算奠定了基础,是民办高校会计制度的正确选择。但是该制度在具体实施中还存在一定的局限性,需要通过建立资本金核算制度等不断加以完善。更多还原

【Abstract】 In recent years,with the rapid development of private collages and universities,many problems such as unreal condition of assets,incomplete accounting and so on arise in the selection and implementation of the accounting system.Non-profit Organizations Accounting Systems lays the foundation of accounting, and it is the right choice of accounting system for private collages and universities.Yet,there are still some limitations in the concrete implementation of that system,which need to be improved continuously through the establishment of capital accounting system.更多还原