Abstract

In July, 1999, the State Council determines to expand the scale of enrollment in colleges and universities. From 1999 to 2006, colleges and universities have realized the leaping development. The rate of enrollment in colleges and universities rises to a great degree. All colleges and universities expand their scales, speeding up the construction of infrastructure. More and more colleges and universities choose to develop themselves by applying loans from banks. Therefore, it is necessary to revise the former content of finance report in colleges and universities and its disclosure form, improving the finance management during the loan- repayment period, meeting the environment development, solving new issues appeared today.

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