摘要
随着高等学校招生规模的不断扩大,高校纷纷利用银行贷款投资兴建新的校区。如何科学合理地核算基建借款及利息,准确及时地反映借款高校的资产变动情况和确保会计信息质量,成为摆在高校财务人员面前的一个新问题。
Because the number of recruit students in university is enlarged continuously,many universities begin to invest in setting up new schoolyard through borrowing loan from banks.It s become a new problem to the financial workers that how to count the loan and the accrual that used in the project scientifically and reasonably,report the condition of the change of assets belonging to university in time and perfectly,and to insure the quality of fiscal message.
出处
《西安邮电学院学报》
2008年第4期126-128,共3页
Journal of Xi'an Institute of Posts and Telecommunications
