谈现行会计制度下的高校贷款核算方法

针对目前《高等学校会计制度》已不能完全适应高校快速发展、多变的要求，并滞后于会计实务较为突出的状况，提出在新的高校会计制度未出台之前，寻找更为合法、合理，更能完整、准确、及时、清晰地反映事业单位发生贷款业务的会计核算方法，是现行会计人员的当务之急。学校作为独立法人，从各商业银行贷回的款，可根据贷款用途和管理要求，进行分别核算。

Talking about the University Loan Accounting Method under Existing Accounting System

In the light of the situation that the current has not been able to fit in with totally the requirements of university's rapid development and changeableness and lags behind the accounting practice obviously, this paper puts forward that seeking more legal and more rational accounting method that can reflect the loan business of the institution completely, accurately, timely and clearly before the new university accounting system isn't published is the urgent task on hand of the accountants. Being as an independent impersonal entity, the university should make separate accounts for the funds loaned from the banks according to the loan uses and management requirements.