民间非营利组织会计制度在民办高校财务核算中的应用

Application of Accounting System of Non-Governmental Non-Profit Organizations in Financial Accounting of Private Universities

摘要: 民办高校执行民间非营利组织会计制度，在会计科目名称、会计科目使用、会计报表格式等方面与公办高校执行政府会计制度上存在诸多差异，研究民办高校执行民间非营利组织会计制度具有较大意义。文章阐述了民办高校会计制度的现状，分析了民间非营利组织会计制度在民办高校财务核算中存在的问题，提出了民间非营利组织会计制度在民办高校会计核算的设想，在资产核算、负债核算、净资产核算、收入核算、费用核算方面提出了详细的措施，为其他执行民间非营利组织会计制度的高校转换执行政府会计制度提供行之有效的思路。

Abstract: There are many differences between private universities and public universities in implementing the accounting system of non-governmental non-profit organizations in terms of the name of accounting subjects, the use of accounting subjects and the format of accounting statements. Therefore, it is of great significance to study the implementation of the accounting system of non-governmental non-profit organizations in private universities. This paper expounds the current situation of the accounting system in private universities, analyzes the problems existing in the accounting system of private non-profit organizations in private universities, puts forward the assumption of the accounting system of private non-profit organizations in private universities, and proposes detailed measures in the aspects of asset accounting, debt accounting, net assets accounting, income accounting and expense accounting, which provides effective ideas for other colleges and universities implementing the accounting system of private non-profit organizations to transform and implement the government accounting system.