2006•Journal of Guangxi University of Finance and EconomicsRequires access

Financial Management and Accounting of Independent Colleges

Hui Chen

Abstract

Independent college is a newly emerging enterprise in the field of China's education,Its financial management and accounting are confronted with many new issues.Independent colleges should carry out cost accounting of education; establish charging system of colleges;set up and improve property right system,frame proper and unified accounting and statement system,build financial information disclosure system;perfect the internal control system;form and improve the evaluation system of independent colleges.

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Key concepts: Accounting, Accounting information system, Financial accounting, Business, Accounting management, Management accounting, Cost accounting, Control (management)