CAJ | 학술논문

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。
독립학원,작위고등교육발전과정중일충유효적판학모식,구유자신독특적판학이념화판학목표——배양구유교강실천조작능력적응용형인재。본문통과분석산권주체제여지방정부、모체학교、합작자、관리층이급독립학원교사여학생대독립학원재회제도설계적영향,게시료독립학원재회제도재회계제도적선택、회계핵산기출、회계과목설치、재회체제、자산감관등방면면림적곤경,병차감전형민판고교적성공재회제도설계경험,위독립학원재회제도설계적주요내용제공실천사로。
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.