基于产权主体视角的独立学院财会制度设计研究

独立学院,作为高等教育发展过程中一种有效的办学模式,具有自身独特的办学理念和办学目标——培养具有较强实践操作能力的应用型人才。本文通过分析产权主体诸如地方政府、母体学校、合作者、管理层以及独立学院教师与学生对独立学院财会制度设计的影响,揭示了独立学院财会制度在会计制度的选择、会计核算基础、会计科目设置、财会体制、资产监管等方面面临的困境,并借鉴典型民办高校的成功财会制度设计经验,为独立学院财会制度设计的主要内容提供实践思路。

Based on the Property Rights Perspective of the Independent College Accounting System Design Research

The independent college, as the development of higher education in the process of an effective mode of running a school, it has its own unique educational philosophy and educational goals -- training with strong practical ability of application talents. In this paper, through the analysis of property right main body such as local government, the mother school, partner, the management and the independent college teachers and students in the independent college accounting system design influence, reveals the independent college accounting system in the choice of accounting policy, accounting basis, accounting system setting, asset supervision predicament, and draw lessons from the successful typical private university accounting system design experience, for the independent college accounting system the main content of the design to provide practical ideas.