Considering the new reality, the developing tendency and the new task of accounting of colleges and universities, we should hold a decision-usefulness view.
结合高校面临的新的现实、发展趋势和高校会计的新任务，提出其会计目标应该选择决策有用观。
However, according to the current rules, colleges and universities should not incur debt as enterprises But the accounting system in colleges and universities does not indicate a special meaning.
按现行制度，高校几乎不存在类似于企业的外部负债。但是，高校的会计核算制度中的负债概念并无特义性。
However, the lag of accounting research, our country's civilian-run colleges and universities don't have a complete set of accounting methods yet.
但由于我国民办高校的会计核算研究较为滞后，目前尚未有一套完整的民办高校会计核算方法。
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