| 高校实施建设性贷款的实践初探 |
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| 引用本文： | 田继兵. 高校实施建设性贷款的实践初探[J]. 安徽工业大学学报(社会科学版), 2003, 20(4): 141-142 |
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| 作者姓名： | 田继兵 |
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| 作者单位： | 安徽工业大学,财务处,安徽,马鞍山,243002 |
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| 摘 要： | 实施高校建设性贷款可扩大办学规模,提升办学层次和水平,投资见效快,但核算方法需要调整,预算编 制原则和范围需要补充,应采用以收付实现制为主体、以权责发生制为补充的混合会计确认基础。
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| 关 键 词： | 建设性贷款 核算方法 混合会计确认基础 |
| 文章编号： | 1671-9247(2003)04-0141-02 |
Probe into the Practice of Implementing Constructive Loan in University |
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| TIAN Ji-bing. Probe into the Practice of Implementing Constructive Loan in University[J]. , 2003, 20(4): 141-142 |
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| Authors: | TIAN Ji-bing |
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| Abstract: | Implementing constructive loan in university can enlarge the scale of running university, and promote the level and standard of it. It can quickly make profits, but we should regulate business accounting method, compensate the rules of budget and range. A kind of mixed accounting affirmation basis should be adopted. |
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| Keywords: | constructive loan accounting method mixed accounting affirmation basis |
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