我国民办高校虽然逐渐进入扩张阶段,但是会计核算制度、税收优惠政策、融资政策、收费政策、出资者对学校剩余资产的权限等财务政策和制度建设滞后,许多政策仅有导向性而缺乏操作性,政府部门之间职责不明且缺乏后续落实,阻碍了民办高校的可持续发展。如何为民办高校营造良好的政策环境,为民办高校的发展提供良好的财务政策保障,需要政府部门引起高度重视。 Although the private colleges and universities in our country gradually entered the stage of expansion, the fiscal accounting systems, tax incentives, financing policies, charging policies and the funding authorities’ rights over the remaining assets of schools lag behind in the construction of financial policies and systems. Many policies are only oriented and lack operability The unclear responsibilities of government departments and the lack of follow-up have hindered the sustainable development of private universities. How to create a good policy environment for private colleges and universities and provide a good financial policy guarantee for the development of private colleges and universities require the government departments to attach great importance.