Research On Some Accounting Problems Of Non-governmental Second-level Colleges

Non-governmental second-level colleges run by absorbing civilian capital or affiliated to the public university is a new-type secondary college in system innovation and in operation mechanism. It is totally a new model of higher education, popular in China in recent years. As any kind of new things, Non-governmental second-level colleges have a developmental process. During the process there are inevitable questions and contradictions. In accounting, new contents come out such as the identification and measurement of capital input, returning of investment, the accounting of setting-up cost and so on which primary accounting of colleges and universities does not have. Apparently, if we don't treat these new contents or treat them improperly in accounting, the cooperation of investors will fail, and even worse, the interests of nation, matrix universities and colleges, and cooperators will loss severely. So the research on accounting of non-governmental second-level colleges have a great significance to the normalization of accounting and the protection of the legal rights and interests of nation, matrix universities and colleges and cooperators.In order to resolve the following problems of non-governmental second-level colleges, such as accounting entity, set-up of accounting organization, accounting confirmation and measurement, disclosure of accounting information and so on, this thesis researches on several accounting contents of non-governmental second-level colleges comprehensively, deeply and systematically. This thesis is divided into five chapters. In chapter one, we analyze current research on accounting of non-governmental second-level colleges, and introduce the outline, the main ideas and research methods of this paper. In chapter two, based on the discrimination of related concepts of non-governmental second-level colleges, we analyze and demonstrate the main forms and the progress of non-governmental second-level colleges, and the research meaning of accounting of non-governmental second-level colleges. In chapter three, we mainly analyze the problems of accounting entity, accounting...