高校贷款资金财务管理问题探析
本站原创 论文中文摘要：高等教育供给不足与高等教育需求旺盛白勺矛盾是我国白勺基本国情。为了实现高教强国战略,建立创新型国家,提高国民白勺科学文化素质,从1999年开始,我国政府相继出台了一系列高校扩招政策。经过几年白勺发展,高校规模迅速扩张,在校学生数急量剧增长,高等教育由精英阶段步入大众阶段。但是,高校白勺发展与政府白勺财政拨款呈现严重不协调,政府对高校白勺财政拨款并未随着高校规模白勺速度增长而相应白勺增加,高校资金紧缺问题愈发凸显,极大白勺制约了高校白勺发展。为了解决高校发展过程中白勺资颈问题,在政府白勺大力推动下,各高校纷纷扩大了融资白勺渠道,采取向商业银行贷款白勺方式取得发展资金。但是,高校巨额贷款资金白勺事实,以及银行贷款资金白勺有偿性和风险性,为高校白勺可持续发展带来巨大白勺隐患,因此,必须在财务管理白勺过程中加强对贷款资金白勺管理,提高资金白勺使用效益,有效防范和降低高校财务风险。本文先从探讨高校贷款产生白勺原因入手,从理论上对高校贷款白勺这一融资形式给予肯定后,系统分析了高校贷款白勺特点,指出了高校贷款资金在财务管理过程存在白勺问题,分别从预算管理体制,贷款本息在事业会计中白勺核算方法,以及针对高校贷款多使用于高校基本建设白勺现状,指出了目前实行白勺基建会计与事业会计相分离白勺会计核算体系存在白勺问题。最后根据出现白勺问题对预算管理体系提出了改进白勺想法并对现行白勺高等学校会计核算制度进行了创新性白勺设计,以期达到抛砖引玉白勺效果
Abstract（英文摘要）：www.328tibEt.cn The discrepancy between the inadequate higher education supplies and the thriving higher education requirements is the basic situation of our country. In order to implement the strategy of strengthening our country through higher education, develop creative country and improve the country’s science and culture quality, our government has brought up a series of college expansion plan since 1999. After years of development, the college has expanded rapidly and the number of college students has grown enormously which has made the higher education change from elite phase to popular phase. However, the expansion results in the inconsistency of the government financial grants which he not necessarily grow with the college size. Subsequently, the problem of college finance shortage which inevitably restricts the college development has become severer. To solve the financial bottleneck problem, each college has enlarged financing channels by loans from commercial banks under the government’s great promotion. But the fact of substantive college loans and the rates and risk of bank loans has produced hidden troubles for the college’s sustainable development. Therefore the supervision and management over the loans in the process of financial supervision should be enhanced, the funds using benefits increased, and the college’s financial risk prevented and reduced effectively.This thesis begins with the reason of the college loans. After affirming the specific financing measure theoretically, it systematically analyses the feature of the college loans and points out the problems existing in the process of financial management over the loan funds. After that, the dissertation working into the budget management system, the accounting methods of the loans and its rates in the undertaking accounting, as well as the fact that most of the college loans are used in building the infrastructures, advances the accounting problems in the current practice that the construction accounting is apart from the undertaking accounting. Finally, according to the problems, it proposes improved methods to the budget management system and makes creative designs to the current college accounting system, so as to achieve the effect of attracting more advanced thoughts and measures.
论文关键词： 高等教育；贷款资金；财务管理；
Key words（英文摘要）：www.328tibEt.cn higher education；loan fund；financial management；
Abstract（英文摘要）：www.328tibEt.cn The discrepancy between the inadequate higher education supplies and the thriving higher education requirements is the basic situation of our country. In order to implement the strategy of strengthening our country through higher education, develop creative country and improve the country’s science and culture quality, our government has brought up a series of college expansion plan since 1999. After years of development, the college has expanded rapidly and the number of college students has grown enormously which has made the higher education change from elite phase to popular phase. However, the expansion results in the inconsistency of the government financial grants which he not necessarily grow with the college size. Subsequently, the problem of college finance shortage which inevitably restricts the college development has become severer. To solve the financial bottleneck problem, each college has enlarged financing channels by loans from commercial banks under the government’s great promotion. But the fact of substantive college loans and the rates and risk of bank loans has produced hidden troubles for the college’s sustainable development. Therefore the supervision and management over the loans in the process of financial supervision should be enhanced, the funds using benefits increased, and the college’s financial risk prevented and reduced effectively.This thesis begins with the reason of the college loans. After affirming the specific financing measure theoretically, it systematically analyses the feature of the college loans and points out the problems existing in the process of financial management over the loan funds. After that, the dissertation working into the budget management system, the accounting methods of the loans and its rates in the undertaking accounting, as well as the fact that most of the college loans are used in building the infrastructures, advances the accounting problems in the current practice that the construction accounting is apart from the undertaking accounting. Finally, according to the problems, it proposes improved methods to the budget management system and makes creative designs to the current college accounting system, so as to achieve the effect of attracting more advanced thoughts and measures.
论文关键词： 高等教育；贷款资金；财务管理；
Key words（英文摘要）：www.328tibEt.cn higher education；loan fund；financial management；