A Research On The Financial Management And Accounting Calculation Of Higher Education Utilization Of Foreign Capital

With the development of higher education and the expansion of the recruitment ofstudents scale in China, high quality talents are needed in economic and social fields,higher education plays a very important role, so the higher education training costs riseceaselessly, the two aspects of the comprehensive function makes the growing demandby the development of higher education funds. Public funding, tuition revenue, a smallamount of operating income can’t meet the needs of the development of highereducation, in this case, institutions of higher education can only rely on loans to keeprunning. With the increase of borrowing and borrowing cost, the development ofChinese higher education is seriously affected and restricted. Thus, how to seek a lowercost of capital to develop the higher education has become a very important problem.Since the China’s restore in the world bank in1981, the first loan project is thedevelopment of higher education, but up to now, the proportion of high educationutilization of foreign capital in the total amount of higher education’s debt is still verylow, how to expand the scale of higher education utilization of foreign capital, how toenhance the effectiveness of the limited foreign loans of higher education, how tostrengthen the financial management and Accounting Calculation of foreign capitalutilization, so it is worth to study the way to promote the development of our country’shigher education career better.On the basis of the research status at home and abroad of higher educationutilization of foreign capital, In Hunan Province as an example analysis our country’shigher education problems existing in the utilization of foreign capital financialmanagement and the accounting calculation, the higher education of our country’sforeign capital utilization scale, financial management requirements, accounting patternhas been made some exploration, in order to lay the foundation for the higher educationutilization of foreign capital management departments and relevant institutions ofhigher learning.