浅谈谨慎性原则在高校财务管理中的运用

谨慎性原则是会计核算的基本原则之一。在筹资管理中,应合理确定筹资规模、筹资时间和筹资方式;在固定资产投资管理中,应使投资规模与办学规模保持动态平衡,谨慎界定基建资金投放时间;在分配制度改革中要妥善处理近期利益和长远利益的关系;在财务分析中通过计算现金流动比率、有形净值债务率等指标谨慎评价偿债能力;预算编制要稳妥可靠、留有余地。

On Prudency in Higher Schools'' Financial Management

Prudency is one of the principles in accounting. It's essential to determine its scale, schedule and approach in terms of fund-raising,to keep dynamic balance between investment scale and school-running scale, esp. determine the time of construction capital issued in terms of fixed assets investment management, to deal well with the relation between short -term interest and long - term interest in terms of distribution system reform, to assess liquity prudently with such indexas cash circulation ratio and tangible net valuedebt ratio in terms of financial analysis. Budgeting should be safe and allow leeway.