高校银行贷款的特点及核算方法

为了加快高校基础设施建设,适应市场需求,高校越来越多地借助于银行贷款来谋求自身发展,形成了银行贷款的投资期限长、还款渠道单一、占建设资金比例大的特点,使银行贷款成为会计核算的常客.高校财务对银行贷款采用不同的会计方法进行核算,使银行贷款的信息披露不全面,文章试对不同的会计核算方法进行比较,以便选出最优核算方案.

Characteristics of Bank Loan by Colleges and the Methods of Settlement

In order to quicken the construction of collegial infrastructures and adapt to the demand of market, colleges are increasingly resorting to self-development by bank load, which forms the characteristics of long investment period of bank loan, simplification of reimbursement channels and large percentage of occupying construction capital. Bank loan has become the routine accounting work. Collegial financial department takes different methods of settlement to bank loan, which leads to the partial unveiling of information. The paper tries to make comparisons between different accounting settlement methods for offering options of optimum plan.