现行会计制度没有对高校借入款项的会计核算方法做出统一规范。借入款项是高校的负债而不是收入,支出后难以与当期收入形成相互配比,容易出现支出大于收入的现象。在会计处理方面各高校没有依据可循,做法不一,这是高校会计工作的一个难题。文章通过分析借入款项的性质,结合实际工作经验,探讨了解决这一问题的具体操作办法。 The current accounting system did not make uniform norms for the accounting methods of borrowings from universities. Borrowing money is the university’s liabilities rather than income, after the expenditure is difficult to form a match with the current income, prone to spending more than income. In terms of accounting treatment there is no basis for colleges and universities to follow, different practices, which is a college accounting problem. By analyzing the nature of borrowed money and combining with practical working experience, the article explores the specific methods for solving this problem.