基于多元联合治理的独立学院会计核算体系模式研究

独立学院作为中国教育领域的新生事物，具有企业和高校的双重性质。其会计核算体系面临许多新问题。笔者认为应根据学校的业务特点和企业会计制度来进行会计核算。应建立独立高效的会计机构、推行预算管理、实行办学成本核算、以权责发生制为核算基础、实行固定资产折旧、将基建会计纳入财务统一核算、设置新的财务报表等。会计核算体系的不断完善、适用，有助于独立学院健康、持续发展。

On the Mode of Accounting System in Independent College Based on Multi-combined Management

As a new phenomenon in Chinese educational field, the independent college owns natures ox both enterprise and high educational institution, so its accounting system faces numberless new issues. The author believes that the accounting should be conducted in accordance with the business traits in the school and enterprise accounting system. An accounting organization with independence and efficiency should be established, the cost of running a school be accounted, depreciation based on accrual basis of accounting be performed, and a new financial report be made. The continual perfection and applicability of the accounting system can contribute to the sound and sustained development of the independent colleges.