| 高校基建借款利息核算问题探讨 |
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| 引用本文： | 陈俊忠. 高校基建借款利息核算问题探讨[J]. 审计与经济研究, 2007, 22(4): 60-62 |
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| 作者姓名： | 陈俊忠 |
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| 作者单位： | 韶关学院,财务处,广东,韶关,512005 |
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| 摘 要： | 当前，许多高校在改善办学条件时，积极利用基建借款解决教育投入不足的问题。然而，基建借款必然产生利息，如何科学合理地核算基建借款利息，及时准确地反映借款高校的利息支出和确保会计信息质量，则成为急需解决的理论问题和现实问题。
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| 关 键 词： | 基建借款 利息核算 资本化 费用化 |
| 文章编号： | 1004-4833（2007）04-0060-03 |
| 修稿时间： | 2007-04-21 |
A Study on Universities Capital Construction Loan Interest Accounting |
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| CHEN Jun-zhong. A Study on Universities Capital Construction Loan Interest Accounting[J]. , 2007, 22(4): 60-62 |
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| Authors: | CHEN Jun-zhong |
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| Affiliation: | Department of Finance, Shaoguan University, Shaoguan 512005, China |
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| Abstract: | At present, many universities try to improve the teaching conditions. They have been using positive capital construction to resolve the problem of inadequate educational input. Capital construction is bound to yield interest. Concerning theory is needed to calculate scientifically and timely the capital construction loan interest to reflect the exact interest outlay and ensure the accounting information quality. |
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| Keywords: | capital construction interest accounting capitalization cost |
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