对高校借款购置固定资产会计核算方法的思考

从现行会计制度中有关负债购置固定资产的核算方法对高校预、决算管理和会计信息表述等造成的负面影响人手，借鉴融资租入固定资产的核算方法，提出新的负债购置固定资产的会计核算思路，以使账务处理的结果能全面、真实反映高校的资金运动状况和会计信息。

Consideration in Adjusting Account Methods for Purchasing Fixed Assets in Debt in Colleges

This paper depicts the negative influence resulted from the adjusting account methods for purchasing fixed assets in debt in the current system of account, which has been brought to the budget and final account management and accounting information in colleges. Using the reference of the adjusting method for renting the fixed assets in accommodation, the author proposes a new approach of accounting about purchasing fixed assets in debt,so the account treameant results may reflect the movement of funds and accounting information in colleges overall and really.