基于营利性视角的高校独立学院财务体制构筑

构筑高校独立学院财务管理体制，要明晰产权，建立财务管理的权能基础；建立完善的董事会制度及董事会领导下的院长负责制；实行教育成本核算，强化财务活动的过程管理；建立健全内部财务控制制度；合理配置教育资源，优化资产结构。构筑独立学院的会计核算制度，必须明确独立学院会计核算的原则，执行新的《高等学校会计制度》。

Financial System Constructing in Independent Colleges Based on the Perspective of Profit

For constructing financial management system in independent colleges,it is necessary to clarify property right and establish the power foundation of financial management;to establish a sound system of the board of directors and a dean responsibility system under the leadership of the board of directors;to implement education cost accounting and strengthen the process management of financial activities;to establish and perfect the system of internal financial control;to rationally allocate the education reso...