The Research Of Accounting For Our Country's Civilian-run Colleges And Universities

At present, China's higher education is in a period of rapid development. In order to adapt to the diversity of market needs, as well as to ease the country's inadequate funding of higher education, a larger number of private institutions of higher learning with private capital as the main body came into being. However, the lag of accounting research, our country's civilian-run colleges and universities don't have a complete set of accounting methods yet.This paper is mainly on the research of accounting for our country's civilian-run colleges and universities. Combined with the new environment and requirements which the current accounting faces, this thesis is based on the existing non-profit organizations and accounting theories and standards of public institutions. Based on the accounting principles of private colleges abroad and current status of our Country's civilian-run Colleges and Universities, this thesis has a new re-planning on principles, basis, measurement properties and elements of our country's civilian-run colleges and universities'accounting. According to the characteristics of civilian-run colleges and universities, based on the reclassification of accounting elements, this thesis establishes civilian-run colleges and universities accounting subjects and has a study related to the disclosure of accounting information in the process of its capital campaign.Since the paper is a combination of theory and practice, the accounting methods derived from it have a certain degree of practicality and feasibility. It also has references to the standardization of our country's civilian-run colleges and universities...