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高校贷款核算在实际操作中存在两个混乱,制度的混乱和管理上的混乱。本文通过对目前高校贷款核算方法及其对会计报表的影响进行讨论,达到充分理解核算数据及指标内涵、提高风险管理水平的目的。
There are two chaos in the actual operation of college loan accounting, the chaos of the system and the management chaos. This article discusses the current loan accounting methods in universities and their impact on the accounting statements to achieve the purpose of fully understanding the accounting data and index content and improving the level of risk management.