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我国高校从2014年开始全面实行《高等学校会计制度》,为了让学校能够顺利完成过渡,在新旧制度的转换下,财政部门针对高校会计制度的衔接问题进行了规范,要求学校将基建账数据入大账进行统一核算,但对借贷资金形成的基建数据未作统一的规定和规范,影响了会计核算工作的准确性、统一性。本文对高校贷款基建入账实务操作进行梳理并对其中存在的问题进行分析,提出具体的措施和方法,希望能为贷款基建入账操作的实践提供参考。
In order to make the transition of the university smoothly, the colleges and universities in our country fully implement the “Accounting System of Colleges and Universities” from 2014. Under the transformation of the old and the new systems, the finance department regulated the convergence of the accounting system in colleges and universities, Large accounts for unified accounting, but the formation of borrowing funds for infrastructure data without uniform rules and norms, affecting the accuracy of accounting work, unity. This paper sorts out the practice of loan infrastructure construction in colleges and universities and analyzes the existing problems, puts forward specific measures and methods, and hopes to provide a reference for the practice of loan infrastructure accounting operations.