徐州工程学院学报：社会科学版
徐州工程學院學報：社會科學版
서주공정학원학보：사회과학판
Journal of Xuzhou Institute of Technology(Social Sciences Edition)
2014年
5期
55~60
,共null页
营利性民办学校 非营利性民办学校 会计制度
營利性民辦學校 非營利性民辦學校 會計製度
영리성민판학교 비영리성민판학교 회계제도
for-profit private schools; non-profit private schools; accounting system
反映民办学校财务状况和经营业绩的会计信息,其准则必须全国统一。非营利性民办学校应执行以《民间非营利组织会计制度》为基础的会计制度,营利性民办学校应执行以《企业会计准则》为基础的会计制度。在会计实务中,应提供清晰区分学校和举办者权益的财务信息;提供政府投入和社会捐赠投入的透明信息;提供两类民办学校与举办者之间关联交易的信息;编制两类民办学校的财务报告,并经审计后公开。
反映民辦學校財務狀況和經營業績的會計信息,其準則必鬚全國統一。非營利性民辦學校應執行以《民間非營利組織會計製度》為基礎的會計製度,營利性民辦學校應執行以《企業會計準則》為基礎的會計製度。在會計實務中,應提供清晰區分學校和舉辦者權益的財務信息;提供政府投入和社會捐贈投入的透明信息;提供兩類民辦學校與舉辦者之間關聯交易的信息;編製兩類民辦學校的財務報告,併經審計後公開。
반영민판학교재무상황화경영업적적회계신식,기준칙필수전국통일。비영리성민판학교응집행이《민간비영리조직회계제도》위기출적회계제도,영리성민판학교응집행이《기업회계준칙》위기출적회계제도。재회계실무중,응제공청석구분학교화거판자권익적재무신식;제공정부투입화사회연증투입적투명신식;제공량류민판학교여거판자지간관련교역적신식;편제량류민판학교적재무보고,병경심계후공개。
The criterion reflecting the financial situation and operational performance of private schools should be unified across the entire nation. Nonprofit private schools shall comply with the contents and requirements as prescribed by the Accounting System for Non-governmental Non-profit Organizations while for-profit private schools with the Accounting Standards for Business Enterprises. In accounting practice, the following financial information should be provided clearly： distinguished the interests of the school and the organizer;transparent on government investment and social donations; connected transactions between the two types of private schools and their sponsors;financial reports of private schools and disclosure after the audit.
