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贷款资金在决算中需反映的信息众多,如何将这些信息整合,在报表体系中更为合理、有效地予以反映,是当前每位高校会计人员值得深入研究的问题。文章从改革报表这个角度,阐述了可以有效反映出高校贷款的决算报表改革的设想。
Loan funds in the final accounts to be reflected in the large number of information, how to integrate these information in the reporting system more reasonable and effective to reflect, is currently accounting for each university staff deserves in-depth study of the issue. From the perspective of the reform report, this article elaborates the concept of the report statement reform that can effectively reflect the college loans.