现实工作中,投资或参股举办学校的企业越来越多。但是,现行企业会计准则和企业会计制度对此尚无明确规定,企业在实际处理时也各不相同。本文欲针对这种特殊经济业务的几个会计问题作些探讨:1、企业对外投资举办或参股举办学校的性质应属于投资民办非企业单位,会计核算适用《民间非营利组织会计制度》。这是因为,现行的教育法规定,无论是办公教育,还是民办教育,都属于公益性,不得以营利为目的。而《民办非企业单位登记管理暂行条例》 In reality, more and more enterprises are investing in or holding schools. However, the current accounting standards for business enterprises and corporate accounting system there is no clear definition of this, the actual treatment of enterprises are also different. This article is intended to explore some of the accounting problems of this special economic business: 1. The nature of the enterprises holding overseas investment or holding schools should belong to the privately-run non-enterprise units, and the accounting system is applicable to the accounting system of non-governmental non-profit organizations. This is because the current law on education stipulates that both office education and private education belong to the public interest and may not be for profit. The “Provisional Regulations on Registration and Management of Private Non-enterprise Units”