节点文献
高校贷款资金的财务管理问题探析
【作者】 陈文；
【导师】 陈鹏；
【作者基本信息】 陕西师范大学 ， 教育经济与管理， 2008， 硕士
【摘要】 高等教育供给不足与高等教育需求旺盛的矛盾是我国的基本国情。为了实现高教强国战略,建立创新型国家,提高国民的科学文化素质,从1999年开始,我国政府相继出台了一系列高校扩招政策。经过几年的发展,高校规模迅速扩张,在校学生数急量剧增长,高等教育由精英阶段步入大众阶段。但是,高校的发展与政府的财政拨款呈现严重不协调,政府对高校的财政拨款并未随着高校规模的速度增长而相应的增加,高校资金紧缺问题愈发凸显,极大的制约了高校的发展。为了解决高校发展过程中的资金瓶颈问题,在政府的大力推动下,各高校纷纷扩大了融资的渠道,采取向商业银行贷款的方式取得发展资金。但是,高校巨额贷款资金的事实,以及银行贷款资金的有偿性和风险性,为高校的可持续发展带来巨大的隐患,因此,必须在财务管理的过程中加强对贷款资金的管理,提高资金的使用效益,有效防范和降低高校财务风险。本文先从探讨高校贷款产生的原因入手,从理论上对高校贷款的这一融资形式给予肯定后,系统分析了高校贷款的特点,指出了高校贷款资金在财务管理过程存在的问题,分别从预算管理体制,贷款本息在事业会计中的核算方法,以及针对高校贷款多使用于高校基本建设的现状,指出了目前实行的基建会计与事业会计相分离的会计核算体系存在的问题。最后根据出现的问题对预算管理体系提出了改进的想法并对现行的高等学校会计核算制度进行了创新性的设计,以期达到抛砖引玉的效果。
【Abstract】 The discrepancy between the inadequate higher education supplies and the thriving higher education requirements is the basic situation of our country. In order to implement the strategy of strengthening our country through higher education, develop creative country and improve the country’s science and culture quality, our government has brought up a series of college expansion plan since 1999. After years of development, the college has expanded rapidly and the number of college students has grown enormously which has made the higher education change from elite phase to popular phase. However, the expansion results in the inconsistency of the government financial grants which have not necessarily grow with the college size. Subsequently, the problem of college finance shortage which inevitably restricts the college development has become severer. To solve the financial bottleneck problem, each college has enlarged financing channels by loans from commercial banks under the government’s great promotion. But the fact of substantive college loans and the rates and risk of bank loans has produced hidden troubles for the college’s sustainable development. Therefore the supervision and management over the loans in the process of financial supervision should be enhanced, the funds using benefits increased, and the college’s financial risk prevented and reduced effectively.This thesis begins with the reason of the college loans. After affirming the specific financing measure theoretically, it systematically analyses the feature of the college loans and points out the problems existing in the process of financial management over the loan funds. After that, the dissertation working into the budget management system, the accounting methods of the loans and its rates in the undertaking accounting, as well as the fact that most of the college loans are used in building the infrastructures, advances the accounting problems in the current practice that the construction accounting is apart from the undertaking accounting. Finally, according to the problems, it proposes improved methods to the budget management system and makes creative designs to the current college accounting system, so as to achieve the effect of attracting more advanced thoughts and measures.