摘要
为了扩大办学规模 ,学校利用贷款资金进行学校基础设施建设。要明确贷款是负债 ,必须还本付息 ,树立资金成本和财务风险意识。突破不允许编制赤字预算规定的限制 ,提出建立以现金流量平衡的预算方法 ,将贷款资金纳入学校预算管理。提出增设有关会计科目 ,对贷款本金和利息进行会计核算。依据学校财力对贷款规模进行控制 ,提出控制贷款规模的财务指标 。
Universities in China are expanding the scale of enrollments through loans. The administration of a university should understand that loans are actually standing in the field of debt and interest must be paid on time. From this point of view, financial risks and capital costs are two very important considerations for university administrations. This paper presents a model of forecasting balanced cash flow. The model has broken the block of theories in the past asserting that deficit budget is improper. Loans should be considered as part of university budget, and at the same time, set in a section of accounting. In the financial management, accounting takes care of loans and interests. A university controls the scale of loans in accordance with its budget and financial limitations. Only by this way, can a university enhance its daily business administration on loans.
出处
《北京师范大学学报（社会科学版）》
CSSCI
北大核心
2002年第1期60-67,共8页
Journal of Beijing Normal University(Social Sciences)
