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随着教育体制改革的逐步深化,高校基建财务核算及管理需要不断加强,目前学校基本建设的投资方式发生了相应的变化,改善办学条件,扩大办学规模,已成为高校改革发展的方向和目标。高校基本建设投资逐渐由国家和地方投资为主,转化为学校自筹和银行贷款以及其他多渠道的筹资方式,投资主体也多元化。许多高校面临着学校发展与经费紧张的矛盾,因此必须加强对高校基本建设的核算及投资管理,加强基建财务核算的监督和管理,解决筹资渠道,以有限的投资、最短的时间,获得最大的投资效益。如何加强基建期间的财务核算及管理工作,如何使有限的资金发挥更大
With the gradual deepening of the reform of the education system, the financial accounting and management needs of colleges and universities need to be constantly strengthened. At present, the investment patterns of capital construction have undergone corresponding changes. Improving the conditions for running schools and expanding the scale of running schools has become the direction and goal of the reform and development of colleges and universities. Investment in capital construction of colleges and universities is gradually dominated by investment by the state and local governments, and is transformed into self-financing by banks and bank loans and other multi-channel ways of raising funds. The main investors are diversified. Many colleges and universities are confronted with the contradiction between the development of schools and the shortage of funds. Therefore, it is necessary to strengthen the accounting and investment management of capital construction in universities, strengthen the supervision and management of infrastructure financial accounting, solve the financing channels, and obtain the largest investment with the shortest time Investment returns. How to strengthen financial accounting and management during infrastructure construction and how to make limited funds to play a bigger role