高校的银行贷款会计核算初探

Accounting on Bank Loans for Colleges and Universities

文章从我国高校会计核算制度的发展变化及核算的滞后所产生的不良影响 ,分析了应如何建立和完善高校银行贷款会计核算的问题 ;详细探讨了高校银行贷款 (含政府贴息贷款与商业贷款 )用于基本建设和购买仪器设备的会计核算分录 ,并提出此核算方法的理论依据和现实依据。

This paper discusses the development and changes of accounting system of colleges and universities,as well as negative effects of lag of the accounting,and analyzes how to establish and consummate the accounting on bank loans of colleges and universities. The author examines in depth the accounting entry of bank loans of colleges and universities (including government discount loans and commercial loans) utilized in infrastructure construction and purchasing apparatus and puts forward theoretical and practical foundation of this method,thus has guiding significance.