Analysis Of The Financial Management Of The University Loan Funds

The discrepancy between the inadequate higher education supplies and the thriving higher education requirements is the basic situation of our country. In order to implement the strategy of strengthening our country through higher education, develop creative country and improve the country's science and culture quality, our government has brought up a series of college expansion plan since 1999. After years of development, the college has expanded rapidly and the number of college students has grown enormously which has made the higher education change from elite phase to popular phase. However, the expansion results in the inconsistency of the government financial grants which have not necessarily grow with the college size. Subsequently, the problem of college finance shortage which inevitably restricts the college development has become severer. To solve the financial bottleneck problem, each college has enlarged financing channels by loans from commercial banks under the government's great promotion. But the fact of substantive college loans and the rates and risk of bank loans has produced hidden troubles for the college's sustainable development. Therefore the supervision and management over the loans in the process of financial supervision should be enhanced, the funds using benefits increased, and the college's financial risk prevented and reduced effectively.This thesis begins with the reason of the college loans. After affirming the specific financing measure theoretically, it systematically analyses the feature of the college loans and points out the problems existing in the process of financial management over the loan funds. After that, the dissertation working into the budget management system, the accounting methods of the loans and its rates in the undertaking accounting, as well as the fact that most of the college loans are used in building the infrastructures, advances the accounting problems in the current practice that the construction accounting is apart from the undertaking accounting. Finally, according to the problems, it proposes improved methods to the budget management system and makes creative designs to the current college accounting system, so as to achieve the effect of attracting more advanced thoughts and measures.