高校民办二级学院若干会计问题与研究.docVIP

摘  要  高校民办二级学院是我国高等教育改革中近几年出现的一种办学形式，但 如同任何新生事物一样，民办二级学院也有一个逐步发展、完善的过程，在这一 过程中不可避免的会出现一些问题和矛盾。在会计中，主要是高校民办二级学院 出现了原先高等学校会计所没有的投入资本的确认计量、投资回报会计处理、办 学成本核算等新内容。显然，如果在会计核算中对这些新情况、新内容不处理或 处理不当，必然会造成合作不成功，甚至使国家、母体高校和合作者的利益遭受 严重损失，正因为如此，研究高校民办二级学院会计问题对规范其会计核算，维 护国家、母体高校、合作者的合法权益具有重大意义。 本文对高校民办二级学院的若干会计内容进行全面、深入、系统地探究， 以图解决民办二级学院在会计主体、会计机构设置、会计确认与计量及会计信息 披露等方面存在的问题。全文共五章，第一章对高校民办二级学院的会计问题研 究现状进行分析，并对文章的总体构思、重要观点及研究方法作介绍。第二章在 对高校民办二级学院的相关概念进行辨析的基础上，对高校民办二级学院的主要 形式、历史沿革及民办二级学院会计问题的研究意义进行了分析论证。第三章主 要对目前高校民办二级学院的会计主体问题，会计机构问题，会计确认与计量问 题及会计信息披露中存在的问题进行认真地分析。第四章提出明确会计主体、合 理设置会计机构、完善会计确认计量、提高会计信息披露质量等会计对策和建议。 第五章列举了两个案例，以期为高校民办二级学院的会计实践提供相关的借鉴。 关键词：高等学校；母体高校；民办二级学院 Abstract Non-governmental second-level colleges run by absorbing civilian capital or affiliated to the public university is a new-type secondary college in system innovation and in operation mechanism. It is totally a new model of higher education, popular in China in recent years. As any kind of new things, Non-governmental second-level colleges have a developmental process. During the process there are inevitable questions and contradictions. In accounting, new contents come out such as the identification and measurement of capital input, returning of investment, the accounting of setting-up cost and so on which primary accounting of colleges and universities does not have. Apparently, if we don’t treat these new contents or treat them improperly in accounting, the cooperation of investors will fail, and even worse, the interests of nation, matrix universities and colleges, and cooperators will loss severely. So the research on accounting of non-governmental second-level colleges have a great significance to the normalization of accounting and the protection of the legal rights and interests of nation, matrix universities and colleges and cooperators. In order to resolve the following problems of non-governmental second-level colleges, such as accounting entity, set-up of accounting organization, accounting confir