高校实施建设性贷款的实践初探

Probe into the Practice of Implementing Constructive Loan in University

实施高校建设性贷款可扩大办学规模,提升办学层次和水平,投资见效快,但核算方法需要调整,预算编 制原则和范围需要补充,应采用以收付实现制为主体、以权责发生制为补充的混合会计确认基础。

Implementing constructive loan in university can enlarge the scale of running university, and promote the level and standard of it. It can quickly make profits, but we should regulate business accounting method, compensate the rules of budget and range. A kind of mixed accounting affirmation basis should be adopted.