零余额账户用款额度与高校融资困境研究

摘要

伴随公共财政体制改革的不断深入，以零余额账户用款额度为代表的新会计科目被广泛运用于高校等行政事业单位的日常会计核算。这一举措有利于政府宏观调控能力的加强及财政资金使用效率的提高，但同时也使高校在融资过程中面临新的问题和挑战。新形势下，化解高校融资困境的关键在于制度创新和渠道创新。%With the acceleration of public finance reform, the zero balanced accounts on credit as the representative of the new accounting are widely used in the daily accounting in universities,which helps the government to strengthen the macro⁃control ability and improve efficiency in the use of fiscal funds,but at the same time makes the universities face new problems and challenges in the process of financing.Under the new situation,the key solution to the financing dilemma lies in the innovation of the system and the channel.