高校基建借款会计实务处理精析

Practical Treatment of Debit Accounts for Capital Projects in the Universities

高校存在着两个会计主体,即事业财务会计主体和基建财务会计主体。基建投资借款由事业财务会计主体借取和由基建财务会计主体借取,在会计实务的处理上不同。尤其是在资金的转借和资产的交付、接收上引起的会计处理,在现行的制度中没有明确的规定。各高校的做法也不尽相同。笔者为使会计处理方法相一致,会计信息相互可比,抓住事物的本质,进行精辟分析,提出自己的看法。

There are two accounts in the university:normal accounts and capital projects accounts. There exist differences in accounting practices of borrowed funds for capital projects through the above-mentioned different accounts. It is not clearly specified in the present accounting regulations as to the accounting treatment for funds transfer,hand-over of assets,etc. Each university has its own way to treat these issues. Based on the analysis of the facts, the author puts forth in this paper his suggestions in order to have an identical standard in the accounting system so that the accounting information can be shared and compared among the universities.